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DIGEST  /'^^ 

UNIVERSIT  T 

OF  THE 


Tax  Laws  of  Tennessee 


AND 


CRIMINAL  COST  LAWS 

WITH  ANNOTATIONS 

1907 


PREPARED  BY 

ROBERT  T.   SHANNON 

FOR 

FRANK   DIBRELL 
Comptroller  of  the  State  Treasury 


Nashville,  Tenn. 

McQuiDDY  Printing  Company 

1907 


pOCUWENTS 


Uxj^ 


PREFACE. 


The  statutes  are  reproduced  in  full  without  alteration,  ex- 
cept that  they  are  put  in  the  enacted  form  as  existing  stat- 
utes instead  of  the  enacting  form,  and  the  titles  and  enacting 
clauses  are  omitted.  Where  a  wrong  word  or  an  omission 
occurs  in  the  original,  the  correction  suggested  is  put  in  brack- 
ets immediately  after  such  word.  The  sections  of  the  origi- 
nal statutes  are  often  subdivided  into  subsections  so  that  the 
subject-matter  may  be  indicated  in  the  index  line. 

The  statutes  embraced  in  this  Digest  are  annotated  by 
notes  of  the  decisions  of  the  supreme  court  in  any  way  con- 
struing and  affecting  them,  or  bearing  upon  them  or  the  gen- 
eral subject  within  their  scope. 

The  criminal  cost  laws  given  may  in  some  of  their  general 
provisions  apply  to  civil  as  well  as  criminal  cases,  but  no  at- 
tempt is  made  to  give  cost  laws  that  apply  to  civil  cases  alone. 
The  comptroller's  office  has  nothing  to  do  with  costs  other 
than  criminal  costs,  or  other  costs  expressly  allowed  against 
the  State. 

Attention  is  called  to  the  construction  and  constitutionality 
of  statutes,  wherever  it  is  thought  that  the  suggestions  will 
be  of  any  value.  But  no  pretense  is  made  that  the  proper 
interpretation  is  given  or  attempted  to  be  given  to  all  statutes 
that  may  require  construction,  nor  is  it  pretended  that  the 
constitutionality  of  all  the  statutes  is  correctly  stated,  or  even 
attempted  to  be  stated.  The  construction  and  constitution- 
ality of  statutes  can  only  be  authoritatively  settled  or  deter- 
mined by  the  decisions  of  the  supreme  court,  and  sometimes 
even  these  are  overruled. 

The  index  is  made  as  full  as  convenience  may  require. 
Great  effort  has  been  made  to  make  it  easy  to  find  any  and 
all  statutes.  Some  familiarity  with  the  statutes  and  the  ar- 
rangement of  the  subject-matters  will  make  it  easy  to  find 


M144253 


4  Preface. 

the  law  on  any  subject  by  turning  to  the  body  of  the  statutes 
in  the  book,  where  the  subject  index  Hue  of  each  section  and 
subsection  will  conveniently  indicate  what  is  sought  to  be 
found.  ROBERT  T.  SHANNON. 

Nashville,  Tenn.,  October  25.  1907. 


COMPTROLLER'S  STATEMENT. 


The  most  important  laws  of  the  State  are  those  pertaining 
to  the  collection  and  disbursement  of  money.  These  laws  are 
nimierous,  and  are  scattered  through  more  than  fifty  years  of 
legislation  and  judicial  construction;  they  are  administered 
by  more  officials  than  are  all  other  laws  combined ;  yet  until 
now  they  have  never  been  gathered  into  convenient  form  for 
ready  reference — a  form  affording  easy  opportunity  for  intel- 
ligent interpretation ;  and  never  until  now  has  there  been  made 
a  careful  and  consecutive  attempt  to  prepare  a  complete  in- 
dex to  all  the  financial  laws  of  the  State  and  a  reference  to 
the, many  judicial  decisions  concerning  them.  Thinking  that 
such  a  compilation  as  this  would  be  of  great  assistance  in 
lessening  the  labors  and  making  uniform  the  application  of 
the  laws  by  the  various  officials  who  have  to  do  with  the 
public  revenue,  and,  therefore,  of  much  value  tO'  the  State  as 
well,  I  have  had  this  volume  prepared.  As  evidence  that  the 
work  has  been  done  ably,  thoroughly,  and  well,  it  is  only 
necessary  to  say  that  it  has  been  done  under  the  personal 
supervision  of  R.  T.  Shannon,  Esq.,  of  the  Nashville  bar — 
Tennessee's  most  gifted  law  editor. 

I  trust  that  it  may  meet  with  the  approval  of  and  be  of  ben- 
efit to  the  great  number  of  officials — my  coworkers — who  are 
so  earnestly  endeavoring  to  do  their  duty  both  to  the  State 
and  county  and  to  the  individual  in  the  administration  of  the 
financial  laws  of  the  Commonwealth. 

FRANK  DIBRELL, 
State  Comptroller. 

Nashville,  Tenn.,  October  28,  1907. 


CONTENTS. 


Revenue  law  and  rate  of  taxation 7 

Collateral  inheritance  and  succession  tax  or  duty 92 

General  assessment  law 113 

Collection  of  taxes   in   fractional   parts   of  new   counties 
taken  from  old  counties  owing  railroad  debts  prior  to 

separation 260 

Assessment  of  railroad,  telegraph,  and  telephone  proper- 
ties for  taxes,  and  collection  thereof 265 

Assessment  of  railway  cars  of  nonresidents  used  within 

this  State  for  taxes,  and  collection  thereof 280 

Assessment   of   interurban    railroad    and    street    railroad 

properties  for  taxes,  and  collection  thereof 283 

Collection  of  taxes  that  are  a  lien  on  land  sold  under  de- 
cree of  court 290 

Notice  to  tax  collectors  in  judicial  sales •. 292 

Fees  and  taxes  to  be  collected  by  secretary  of  State, . .  293 

Taxation  of  foreign  corporations  for  privilege  of  coming 

into  this  State  to  do  business 297 

Criminal  costs  and  compensation  of  certain  officers 298 

Index 355 


TAX     UAWS 

OP 

TErsirNESSEE. 


REVENUE  LAW  AND  RATE  OF  TAXATION. 

(1907,  ch.  541— effective  April  15,  1907.) 

Repeal  of  revenue  statutes  by  implication. — The  latest  general  rev- 
enue statute  repeals,  by  implication,  all  earlier  ones,  even  as  to  mat- 
ters embraced  in  former  statutes  and  merely  omitted  from  the  last 
one.     Zickler  v.  Bank,  20  Pickle,  277,  283-288. 

GENERAL  RATE  OF  TAXATION. 

Section  1.  State  tax. — The  taxes  on  every  $100  worth  of 
property  shall  be  50  cents  for  the  year  1907  and  for  every  sub- 
sequent year  thereafter,  35  cents  of  which  shall  be  for  State 
purposes  and  15  cents  for  school  purposes.  There  shall 
be  levied  and  collected  a  collateral  inheritance  tax  as  provided 
for  in  chapter  174  of  the  Acts  of  1893  and  acts  amendatory 
thereof. 

As  to  the  inheritance  tax,  see  post,  p.  92. 

Sec.  2.  County  and  municipal  taxes. — The  several  county 
courts  of  this  State  are  hereby  authorized  and  empowered  to 
levy  an  annual  county  tax  on  every  $100  worth  of  taxable  prop- 
erty not  exceeding  30  cents  upon  the  $100  worth  of  property, 
and  exclusive  of  the  tax  for  public  roads  and  pikes  and  schools 
and  interest  on  county  debts  and  other  special  purposes;  and 
each  county  and  municipality  in  this  State  is  hereby  authorized 
and  empowered  to  levy  a  privilege  tax  upon  merchants  and 
such  other  vocations,  occupations,  or  businesses  as  are  named 
in  this  act  and  declared  to  be  privileges,  not  exceeding  in 
amount  that  levied  by  the  State  for  State  purposes. 


l^ENNESSEE   TaX    DIGEST. 


As  to  when  and  how  county  levies  shall  be  made,  and  the  tax  col- 
lected, see  Code,  sections  649-652,  and  notes. 

1.  Delegation  of  taxing  power  to  counties  and  cities. — Delegation  of 
taxing  powers  to  counties  to  be  exercised  in  the  mode  prescribed  by 
statute.  Railroad  v.  Davidson  Co.,  1  Sneed,  637,  677;  Wallace  v.  Tip- 
ton Co.,  3  Shannon's  Cases,  552. 

Power  of  taxation  can  be  delegated  to  counties  for  county  purposes 
only.  Shelby  Co.  v.  Six  Judges,  3  Shannon's  Cases,  508;  Judges'  Sal- 
ary Cases,  2  Cates,  380-387. 

Power  of  taxation  vested  in  the  legislature  cannot,  under  the  con- 
stitution of  1796,  be  delegated  to  the  counties  whose  justices  are  not 
appointed  by  the  taxpayers,  who  would  thus  suffer  taxation  without 
representation.  Marr  v.  Enloe,  1  Yer.,  452;  Hope  v.  Deaderick,  8 
Hum.,  8,  9;  Keesee  v.  Civil  District  Board  of  Education,  6  Cold.,  130, 
131  (the  constitution  of  1870,  art.  2,  sec.  29,  authorizes  the  legislature 
to  delegate  the  power  of  taxation  to  the  counties  and  incorporated 
towns,  but  this  excludes  the  authorit}^  to  delegate  the  power  to  any 
other  agency,  as  civil  districts  for  school  purposes) ;  Keesee  v.  Civil 
District  Board  of  Education,  6  Cold.,  133,  134  (both  citations  being  in 
the  dissenting  opinion);  Pope  v.  Phifer,  3  Heis.,  699  (no  taxation  with- 
out representation,  and  taxes  cannot  be ,  imposed  by  commissioners 
appointed,  under  statute,  by  the  governor  instead  of  the  justice  elected 
by  the  people);  Waterhouse  v.  Board,  8  Heis.,  859;  Taylor  v.  Chandler, 
9  Heis.,  372;  Waterhouse  v.  Board,  9  Bax.,  400;  Luehrman  v.  District, 
2  Lea,  443,  479,  483,  486  (the  last  three  citations  are  in  the  dissenting 
opinion);  Lauderdale  Co.  v.  Fargason,  7  Lea,  165;  Lynn  v.  Polk,  8 
Lea,  189;  Ballentine  v.  Pulaski,  15  Lea,  639;  Williams  v.  Taxing  Dis- 
trict, 16  Lea,  536;  Levee  District  v.  Dawson,  13  Pickle,  159,  175;  Tip- 
ton Co.  V.  Locomotive  and  Machine  Co.,  13  Otto,  103  U.  S.,  527,  26 
L.  ed.,  342.     See  const.,  art.  2,  sees.  3,  28,  29,  and  notes. 

Delegation  of  the  taxing  power  to  counties  and  incorporated  towns. 
Taylor  v.  Chandler,  9  Heis.,  349,  372;  Levee  District  v.  Dawson,  13 
Pickle,  176. 

Legislature  can  delegate  the  taxing  power  to  counties  and  incorpo- 
rated towns  only,  and  not  to  civil  districts,  though  they  be  denominated 
incorporated  towns.  Lipscomb  v.  Dean,  1  Lea,  546,  552-554;  Luehr- 
man V.  Taxing  District,  2  Lea,  444;  Ballentine  v.  Pulaski,  15  Lea,  639; 
Redistricting  Cases,  3  Cates,  263.  See  const.,  art.  2,  sec.  29;  note  un- 
der sec.  99  of  the  Code. 

2.  What  is  county  purpose  determined  by  courts. — Courts  deter- 
mine what  is  a  county  purpose  of  taxation;  the  legislature  is  not  the 
exclusive  judge  thereof.  Shelby  Co.  v.  Six  Judges,  3  Shannon's  Cases, 
508;  Judges'  Salary  Cases,  2  Cates,  380-387. 

3.  Power  of  taxation  is  not  judicial.— The  power  of  taxation  for 
county   purposes    delegated    to    the    county    court   is    not   judicial   and 


Revenue  Ixa.w  and  Rate  of  Taxation.  9 

might  have  been  confided  to  any  other  agents.  Cannon  Co.  v.  Hood- 
enpyle,  7  Hum.,  145,  146;  Grant  v.  Lindsay,  11  Heis.,  666;  Railroad  v. 
Wilson  Co.,  5  Pickle,  604;  Redistricting  Cases,  3  Cates,  256. 

4.  Power  of  taxation  is  legislative. — County  courts,  in  exercising 
the  delegated  power  of  taxation  for  county  purposes,  act  as  the  legis- 
lature itself.  Cannon  Co.  v.  Hoodenpyle,  7  Hum.,  145,  146;  Railroad 
V.  Wilson  Co.,  5  Pickle,  604  (but  they  cannot  exempt  property  from 
taxation). 

5.  County  assessment  is  for  what. — Assessment  of  a  county  tax  is 
a  municipal  provision  made  for  the  regulation  of  the  fiscal  affairs  of 
the  county.  Obion  Co.  v.'  Marr,  8  Hum.,  634,  638;  Grant  v.  Lindsay, 
11  Heis.,  666;  Bouldin  v.  Grundy  Co.,  3  Bax.,  271;  Keely  v.  Haywood 
Co.,  1  Shannon's  Cases,  612;  Railroad  v.  Wilson  Co.,  5  Pickle,  634; 
Redistricting  Cases,  3  Cates,  256. 

6.  Bridge  tax  is  not  included  in  maximum  rate  for  county  pur- 
poses.— The  bridge  tax  authorized  by  section  1734  of  Shannon's  Code 
to  be  levied  by  the  county  court  is  not  included  in  computing  the  max- 
imum rate  at  which  taxes  may  be  levied  for  county  purposes.  Rail- 
road V.  Marion  Co.,  7  Lea,  663-665. 

7.  Special  act  not  repealed  by  general  act,  when. — This  statute  al- 
lows count}^  taxation  for  special  purposes  above  the  general  limit,  but 
a  general  revenue  act,  fixing  the  limit  of  the  taxing  power  of  coun- 
ties, does  repeal  or  modify,  by  implication,  an  earlier  special  act  au- 
thorizing a  particular  county  to  levy  a  tax  to  build  a  particular  bridge. 
Burnett  v.  Maloney,  13  Pickle,  697,  703-706;  Zickler  v.  Bank,  20  Pickle, 
295. 

( 

8.  Special  tax;  surplus;  misappropriation  enjoined,  but  collection 
not  enjoined,  because  illegal  for  excessiveness,  when. — The  authority 
to  divert  the  surplus  of  a  special  tax  and  apply  it  to  the  extinguish- 
ment of  any  just  debt  against  the  county  does  not  justify  the  inten- 
tional levy  and  collection  of  a  larger  special  tax  than  is  necessary,  but 
simply  authorizes  the  application  to  general  purposes  of  such  acci- 
dental and  unavoidable  surplus  of  the  special  tax  levied  in  good  faith 
as  may  remain  at  the  end  of  each  year,  and  the  misappropriation  of 
ihe  special  county  fund  may  be  prevented  by  injunction  under  a  bill 
filed  and  prosecuted  by  taxpayers;  but  an  injunction  against  the  col- 
lection of  such  tax,  though  illegal  as  excessive,  will  be  denied  where 
they  have  delayed  to  bring  suit  for  a  whole  year  and  until  the  greater 
part  of  the  tax  had  been  collected.  Kennedy  v.  Montgomery  Co.,  14 
Pickle,  165;  Patton  v.  Chattanooga,  24  Pickle,  223. 

9.  County  cannot  discriminate  in  privilege  taxes. — The  legislature 
had  authority  under  the  constitution   (art.  2,  sees.  28  and  29),  and  it 


lo  Tennessee  Tax  Digest. 

was  competent  for  it,  to  impose  upon  the  county  courts  the  restric- 
tions contained  in  section  652  of  the  Code,  in  regard  to  the  imposition  of 
taxes;  and  the  county  court  must,  under  this  statute,  observe  the  prin- 
ciple of  equalit}^  and  uniformity,  and  the  slightest  discrimination  will 
be  oppressive  and  unlawful.  Where  the  percentage  of  a  privilege  tax 
upon  retail  liquor  selling  imposed  by  the  county  court  is  not  equal  and 
uniform  with  the  other  county  taxes,  as  compared  with  the  State  tax, 
such  liquor  privilege  tax  is  unlawful  to  the  amount  of  the  discrimina- 
tion and  excess,  and  such  excess  paid  under  protest  may  be  recovered. 
Stern  v.  Lewis,  2  Shannon's  Cases,  51. 

Sec.  2a.  Privilege  tax  is  not  exemption  from  ad  valorem  tax ; 
special  privilege  acts  not  repealed;  exemption  of  soldiers. — 

The  imposition  of  a  privilege  tax  under  this  act  shall  not  be 
construed  as  a  release  or  exemption  from  an  ad  valorem  tax, 
unless  otherwise  expressly  provided ;  nor  shall  this  act  be  con- 
strued as  repealing  any  special  act  heretofore  passed  impos- 
ing a  privilege  tax ;  provided,  that  any  indigent  ex-Confeder- 
ate or  ex-Federal  soldier  doing  a  privilege  business,  except  the 
business  of  a  liquor  dealer,  with  a  capital  not  exceeding  $250, 
shall  be  exempt  from  paying  the  privilege  tax  herein  provided 
for. 

Sec.   3.    Merchant's   ad  valorem  and   privilege   taxes. — All 

merchants  shall  pay  an  ad  valorem  tax  upon  the  average  capi- 
tal invested  by  them  in  their  business  of  50  cents  on  the  $100, 
35  cents  of  which  shall  be  for  State  purposes  and  15  cents  for 
school  purposes;  and  a  privilege  tax  of  15  cents  on  each  $100 
worth  of  taxable  property,  7^^  cents  of  which  shall  be  for 
school  purposes  and  7^^  cents  for  State  purposes ;  provided, 
that  such  privilege  tax,  without  regard  to  the  length  of  time 
they  do  business,  shall  in  no  case  be  less  than  $5,  which  $5 
is  to  be  paid  when  the  license  is  taken  out ;  and  in  case  of  those 
whose  privilege  tax  amounts  to  more  than  $5,  the  $5  paid  shall 
be  a  credit  when  the  balance  of  the  tax  is  paid ;  provided,  fur- 
ther, that  said  $5  shall  be  equally  divided  between  the  State 
and  counties, 

1.  License    not   binding   on    State;    rate    increased. — A    merchant's 
license  is  not  a  contract  binding  on  the  State,  and  the  legislature  may 


Eevenue  Law  and  Eate  of  Taxation.  ii 

change  the  rate  of  taxation  pending  the  period  for  which  the  license 
is  issued,  and  the  merchant  must  pay  taxes  according  to  the  rate  fixed 
by  law  for  any  given  time.     Kelly  v.  Dwyer,  7  Lea,  180,  193. 

2.  Merchants  classified  for  privilege  taxation. — The  legislature  may 
classify  merchants  for  purposes  of  taxation,  and  tax  each  class  at  dis- 
cretion; and  if  a  merchant  of  one  class,  paying  a  tax  as  such,  add  to 
the  occupation  another  though  kindred  business,  which  is  additionally 
taxed,  he  must  pay  the  additional  tax.  Kelly  v.  Dwyer,  7  Lea,  180, 
190;  Vosse  v.  Memphis,  9  Lea,  294;  Eastman  v.  Jackson,  10  Lea,  162, 
164;  Robbins  v.  Taxing  District,  13  Lea,  304,  310. 

3.  Merchants  and  peddlers  taxed  without  declaring  their  business 
privileges. — "  Merchants  "  and  "  peddlers  "  are  distinct  objects  of  tax- 
ation, and  may  be  taxed  as  such,  and  not  as  ''  privileges  " — that  is, 
without  first  declaring  their  business  or  occupation  to  be  '*  privileges." 
Jenkins  v.  Ewin,  8  Heis.,  456,  473,  474;  Kelly  v.  Dwyer,  7  Lea,  180,  182, 
189. 

4.  Merchant  tailot's  tax. — A  merchant  tailor  who  takes  measures, 
sells  by  sample,  and  sends  the  clothing  here  from  another  State,  is 
liable  to  the  privilege  tax  on  merchants.  Singleton  v.  Fritsch,  4  Lea, 
93;  Murray  v.  State,  11  Lea,  221. 

A  merchant  tailor  who  keeps  on  hand  the  material  out  of  which  he 
makes  clothing  upon  orders  is  required  to  take  out  license  as  a  mer- 
chant. Murray  v.  State,  11  Lea,  218;  Robbins  v.  Taxing  District,  13 
Lea,  304,  305,  308. 

5.  Privilege  to  be  paid,  though  property  exempt. — A  merchant  deal- 
ing in  articles  exempt  from  taxation  may  be  required  to  pay  the  privi- 
lege tax  on  merchants,  for  this  is  not  a  tax  upon  the  article,  but  upon 
the  occupation  or  business.  State  v.  Crawford,  2  Head,  461-463;  Jenk- 
ins V.  Ewin,  8  Heis.,  456,  483,  et  seq.;  Taylor  v.  Vincent,,  12  Lea,  283; 
Kurth  V.  State,  2  Pickle,  134,  136. 

6.  Exemption  of  manufactures  from  taxation  does  not  exempt  a 
dealer  from  the  privilege  tax. — Exemption  of  manufactures  of  produce 
of  this  State  from  taxation  does  not  operate  to  exempt  a  dealer  from 
the  privilege  tax  imposed.  State  v.  Crawford,  2  Head,  461;  Jenkins 
V.  Ewin,  8  Heis.,  483;  Taylor  v.  Vincent,  12  Lea,  283;  Kurth  v.  State, 
2  Pickle,  136  (articles  exempt,  but  privilege  may  be  laid  for  selling, 
even  upon  the  manufacturer).     See  const.,  art.  2,  sec.  30,  and  notes. 

7.  Privilege  tax  is  upon  the  business  rather  than  upon  the  goods. — 

The  privilege  tax  is  upon  the  privilege  itself  rather  than  upon  the 
goods,  although  the  amount  of  such  tax  is  graduated  according  to  the 
va:lue  of  the  stock  or  capital  in  trade.     Mayes  v.  Erwin,  8  Hum.,  290, 


12  Tennessee  Tax  Digest. 

293;  State  v.  Crawford,  2  Head,  461;  Jenkins  v.  Ewin,  8  Heis.,  484,  485; 
Kelly  V.  Dwyer,  7  Lea,  184;  Steel  &  Wire  Co.  v.  Speed,  2  Cates,  547. 

8.  Merchant's  capital  investpd  in  goods  sold  to  nonresidents  and 
sent  beyond  the  State  is  taxed  ad  valorem,  and  not  for  privilege. — The 

merchant's  tax,  or  the  privilege  tax  upon  merchants,  shall  not  be 
levied  upon  that  part  of  their  capital  used  in  buying  goods  to  sell  to 
nonresidents,  but  the  property  tax  upon  merchants  shall  be  uniform 
with  the  general  property  tax.  That  portion  of  the  merchant's  cap- 
ital used  in  buying  merchandise  sold  to  nonresidents  and  sent  beyond 
the  State  is  subject  to  the  property  or  ad  valorem  tax,  but  not  to  the 
privilege  tax.  Friedman  v.  Mathes,  8  Heis.,  488;  Merchants  v.  Mem- 
phis, 9  Bax.,  76,  91,  92;  Kelly  v.  Dwyer,  7  Lea,  180,  191.  See  const, 
art.  2,  sec.  28,  making  this  exemption,  though  it  is  not  contained  in 
the  statute. 

9.  How  exemption  is  ascertained  and  tax  computed  when  portion 
of  merchant's  capital  is  invested  in  goods  sold  to  nonresidents  and 
sent  beyond  the  State. — The  exemption  is  ascertained  by  deducting 
from  the  whole  taxable  capital  that  portion  or  percentage  thereof  used 
in  the  purchase  of  merchandise  sold  to  nonresidents  and  sent  beyond 
the  State,  and  the  privilege  tax  is  ascertained  by  computing  the  privi- 
lege tax  on  the  remaining  portion  or  percentage  of  the  whole  taxable 
capital.  Friedman  v.  Mathes,  8  Heis.,  488,  490;  Kelly  v.  Dwyer,  7  Lea, 
191,  192. 

'  10.  Constitution   exempting    merchant's    capital    invested   in    goods 
sold  to  nonresidents  and   sent  beyond  the   State   is   self-executing. — 

The  clause  in  the  constitution  prohibiting  the  imposition  of  a  privilege 
tax  upon  that  portion  of  a  merchant's  capital  used  in  the  purchase  of 
merchandise  sold  to  merchants  and  sent  beyond  the  State  is  self- 
executing,  and  must  be  obeyed  with  or  without  appropriate  legislation 
on  the  subject.  Friedman  v.  Mathes,  8  Heis.,  488,  498,  499;  Kelly  v. 
Dwyer,  7  Lea,  191.     See  const.,  art.  2,  sec.  28. 

11.  Exemption  of  taxes  above  the  ad  valorem  on  goods  sold  to  non- 
residents and  sent  beyond  the  State  does  not  exempt  saloons  from 
privilege. — While  the  legislature  cannot  impose  a  "  merchant's  tax," 
usually  denominated  a  "  privilege  tax  "  or  "  license  tax,"  higher  than 
the  ad  valorem  tax  on  property  on  that  portion  of  a  merchant's  capital 
used  in  the  purchase  of  merchandise  sold  by  him  to  nonresidents  and 
sent  beyond  the  State  (const.,  art.  2,  sec.  28),  yet,  in  addition  to  the 
"  merchant's  tax,"  a  liquor  dealer  may  be  required  to  pay  a  specific 
tax  as  a  privilege  for  carrying  on  his  business.  This  is  not  a  tax  on 
his  capital,  and  is  not  subject  to  the  said  clause  of  the  constitution; 
and,  therefore,  no  deduction  will  be  made  on  the  saloonist's  specific^ 
privilege  tax  because  of  sales  of  liquor  to  nonresidents  and  sent  be- 
yond the  State.     Kelly  v.  Dwyer,  7  Lea,  180. 


Eevenup:  Law  and  Eate  of  Taxation.  13 

12.  Merchant's  capital  not  exempt  from  ad  valoreni  tax  on  merchan- 
dise sold  and  sent  beyond  the  State. — The  ad  valorem  tax  imposed 
upon  merchants,  not  exceeding  the  ad  valorem  tax  rate  upon  prop- 
erty, must  be  paid  by  merchants  upon  that  part  of  their  capital  used 
in  the  purchase  of  merchandise  sold  by  them  to  nonresidents  and  sent 
beyond  the  limits  of  the  State.  Opinion  of  Attorney-General  Gates. 
See  note  8,  above. 

PRIVILEGE  TAXES  PAYABLE  TO  COUNTY  COURT  CLERK. 

1.  Separate  list  of  privileges  not  necessary,  nor  need  all  be  included 
in  such  a  list. — Occupations  and  business  transactions  mentioned  in 
this  section,  unquestionably  with  the  expectation  that  they  are  to  be 
taxed,  with  language  sufficient  to  enable  that  intent  to  be  carried  into 
effect,  will  be  taxed  as  privileges,  though  they  are  not  mentioned  in  a 
list  of  privileges  in  the  assessment  law,  and  though  the  assessment 
law  undertakes  to  designate  and  declare  the  list  of  privileges  to  be 
taxed,  and  omits  some  that  are  given  in  the  revenue  law.  Dun  v.  Gullen, 
13  Lea,  202;  Palmer  v.  State,  4  Pickle,  560,  561. 

2.  "  Privilege  "  defined. — A  privilege  is  the  exercise  of  an  occupation 
or  business  which  requires  a  license  from  some  properly  constituted 
authority,  designated  by  general  law,  and  not  open  to  all  or  any  one 
without  such  license.  Mabry  v.  Tarver,  1  Hum.,  94,  98;  Gate  v.  State, 
3  Sneed,  121,  122;  French  v.  Baker,  4  Sneed,  195,  196;  Robertson  v. 
Heneger,  5  Sneed,  258;  Columbia  v.  Guest,  3  Head,  414;  State  v. 
Schlier,  3  Heis.,  283;  Harrison  v.  Willis,  7  Heis.,  44;  Jenkins  v.  Ewin, 
8  Heis.,  475,  476;  Wiltse  v.  State,  8  Heis.,  547;  Lawyers'  Tax  Gases, 
8  Heis.,  656  (in  the  dissenting  opinion);  Phillips  v.  Lewis,  3  Shan- 
non's Cases,  230,  242,  243;  Gar  Go.  v.  Gaines,  3  Tenn.  Chy.,  591;  Clarke 
V.  Montague,  3  Lea,  277;  Dun  v.  Gullen,  13  Lea,  204;  Kurth  v.  State, 
2  Pickle,  136;  Railroad  v.  Harris,  15  Pickle,  702,  703;  Blaufield  v.  State, 
19  Pickle,  597. 

A  privilege  is  whatever  business,  pursuit,  occupation,  or  vocation, 
affecting  the  public,  the  legislature  chooses  to  declare  and  tax  as  such. 
Mabry  v.  Tarver,  1  Hum.,  94,  98;  Columbia  v.  Guest,  3  Head,  414; 
Jenkins  v.  Ewin,  8  Heis.,  475,  477;  Kurth  v.  State,  2  Pickle,  136; 
Turnpike  Cases,  8  Pickle,  372;  Burke  v.  Memphis,  10  Pickle,  694,  695; 
Railroad  v.  Harris,  15  Pickle,  702;  Trentham  v.  Moore,  3  Gates,  352; 
Allen  v.  Pullman's  Palace  Gar  Co.,  191  U.  S.,  178,  48  L.  ed.,  138. 

3.  "  Privilege  "  as  previously  defined  was  used  and  adopted  by  the 
constitution  of  1870. — The  word  *'  privileges  "  used  in  the  constitution  of 
1870  must  be  taken  to  be  used  in  the  established  sense  of  its  definition 
as  understood  and  fixed  by  previous  legislative  interpretation  and  judi- 
cial construction.  State  v.  Schlier,  3  Heis.,  281,  283;  Jenkins  v.  Ewin, 
8  Heis.,  456,  475,  476,  485,  486;  Wiltse  v.  State,  8  Heis.,  547;  Car  Co.  v. 
Gaines,  3  Tenn.  Chy.,  591;  Clarke  v,  Montague,  3  Lea,  277. 


14  Tennessee  Tax  Digest. 

4.  Nothing  except  what  is  included  in  the  definition  of  a  privilege 
can  be  so  declared  and  taxed  as  such. — Anything  not  included  in  the 
definition  of  a  privilege  cannot  be  declared  a  privilege  and  taxed  as 
such  by  the  legislature.  The  mere  ownership  of  property  cannot  be 
taxed  as  a  privilege.  The  power  to  impose  a  privilege  tax  upon 
the  mere  ownership  of  property  necessarily  involves  the  power  to 
destroy  the  equality  and  uniformity  of  taxation  of  property  according 
to  its  value.  Phillips  v.  Lewis,  3  Shannon's  Cases,  242-245;  Kurth  v. 
State,  2  Pickle,  136;  Trentham  v.  Moore,  3  Gates,  352,  353. 

5.  Prohibition  without  license  not  necessary. — A  positive  prohibi- 
tion, by  law,  of  the  exercise  of  an  occupation  or  business,  or  the  power 
to  prohibit,  is  not  essential  to  create  it  a  privilege;  the  requirement 
of  a  license  is  itself  a  prohibition  to  act  without  it.  State  v.  Schlier, 
3  Heis.,  283,  284;  Jenkins  v.  Ewin,  8  Heis.,  474,  476,  477;  Phillips  v. 
Lewis,  3  Shannon's  Cases,  230,  243;  Dun  v.  CuUen,  13  Lea,  204;  Burke 
V.  Memphis,  10  Pickle,  694,  695. 

6.  License  need  not  be  actually  issued. — Actually  issued  license  or 
tax  receipt  is  only  evidence  of  the  grant  of  the  privilege,  and  is  not  an 
essential  feature  of  it.     Phillips  v.  Lewis,  3  Shannon's  Cases,  230,  243. 

7.  Power  to  create  privileges  does  not  depend  on  "  police  power." — 

The  power  of  the  legislature  to  create  privileges  for  purposes  of  tax- 
ation does  not  depend  upon  its  police  power  to  prohibit  the  business 
or  occupation  taxed.     Jenkins  v.  Ewin,  8  Heis.,  456,  475,  476. 

8.  License  withdrawn  by  legislature. — The  grant  of  a  privilege 
license  may  be  withdrawn  at  the  discretion  of  the  legislature,  so  as  to 
prohibit  the  sale  of  pistols  other  than  army  or  navy  pistols  purchased 
under  a  previous  license  expiring  before  the  law  goes  into  effect. 
State  v.  Burgoyne,  7  Lea,  173. 

9.  Increased  rate  after  license  issued  must  be  paid. — The  rate  of 
taxation  on  a  privilege  may  be  changed  by  the  legislature  pending  the 
period  for  which  a  license  is  issued,  and  the  tax  must  be  paid  accord- 
ing to  the  rate  fixed  by  law  for  any  given  time.  The  license  is  not  a 
contract  binding  on  the  State.     Kelly  v.  Dwyer,  7  Lea,  180,  187,  193. 

10.  License  includes  all  essentials  of  the  business. — A  license  to 
carry  on  a  business  includes  all  necessary  or  essential  parts  of  that 
business  (Bell  v.  Watson,  3  Lea,  328,  331;  Taxing  District  v.  Emer- 
son, 4  Lea,  312,  314;  Taxing  District  v.  Brackett,  4  Lea,  323,  325;  Kelly 
V.  Dwyer,  7  Lea,  180,  188;  Memphis  v.  Express  Co.,  18  Pickle,  343), 
but  not  such  as  might  be  useful,  convenient,  or  profitable,  and  not 
essential.  Woolman  v.  State,  2  Swan,  353,  357;  Bell  v.  Watson,  3  Lea, 
328,  332;  Kelly  v.  Dwyer,  7  Lea,  180,  188;  Railroad  v.  State,  9  Lea,  218; 
Knoxville  v.  Sanford,  13  Lea,  545. 


Revenue  Law  and  Rate  of  Taxation.  15 

11.  Merchants  and  privileges  classified,  and  each  class  of  business 
required  to  pay  privileges. — The  legislature  may  classify  merchants  for 
purposes  of  taxation,  and  tax  each  class;  and  if  a  merchant  of  one 
class,  paying  a  tax  as  such,  add  to  the  occupation  another  though  kin- 
dred business,  which  is  additionally  taxed,  he  must  pay  the  additional 
tax.  This  rule  applies  to  all  privileges,  as  well  as  to  merchants.  State 
V.  Schlier,  3  Heis.,  281,  286;  Kelly  v.  Dwyer,  7  Lea,  180,  190;  Fulgum 
V.  Nashville,  8  Lea,  635,  639,  640;  Vosse  v.  Memphis,  9  Lea,  294;  East- 
man V.  Jackson,  10  Lea,  162,  164;  Robbins  v.  Taxing  District,  13  Lea, 
304,  307,  310;  DeMoville  v.  Davidson  County,  3  Pickle,  218;  Stratton 
V.  Morris,  5  Pickle,  525;  State  v.  Alston,  10  Pickle,  682,  683. 

12.  Graduation  and  classification  of  privileges  is  valid. — Privilege 
taxes  may  be  graduated  or  classified  according  to  the  population  of 
the  town.  State  v.  Schlier,  3  Heis.,  281,  285,  286;  Fulgum  v.  Nashville, 
8  Lea,  639,  640;  Vosse  v.  Memphis,  9  Lea,  298;  Robbins  v.  Taxing  Dis- 
trict, 13  Lea,  304,  307;  Stratton  v.  Morris,  5  Pickle,  524;  State  v.  Alston, 
10  Pickle,  683. 

13.  The  same  business  not  to  be  twice  taxed,  unless  expressly  so 
provided. — The  safe  and  sound  rule  of  construction  of  revenue  laws  is 
to  hold,  in  the  absence  of  express  words  plainly  disclosing  a  different 
intent,  that  they  were  not  intended  to  subject  the  same  property  to 
be  twice  charged  for  the  same  tax,  nor  the  same  business  to  be  twice 
taxed  for  the  exercise  of  the  same  privilege.  Bell  v.  Watson,  3  Lea, 
328,  331;  Druggist  Cases,  1  Pickle,  449,  456. 

14.  Privilege  sued  for  as  a  debt. — A  privilege  tax  may  be  sued  for 
as  a  debt  in  any  court  having  jurisdiction  thereof.  State  v.  Hirsch, 
16  Lea,  40,  43-45;  State  v.  Bank,  16  Lea,  111,  117;  Druggist  Cases,  449, 
464. 

•    i 

15.  Penalties  for  exercising  privilege  without  license,  collected  by 
distress  warrant.—Penalties  imposed  by  law  upon  persons  exercising 
any  privilege,  without  obtaining  license,  cannot  be  enforced  in  equity, 
but  only  by  strict  pursuance  of  the  statutory  remedy  by  distress  war- 
rant.    Druggist  Cases,  1  Pickle,  449,  464. 

16.  Repeal  of  statute  does  not  affect  accrued  liability. — The  repeal 
of  a  statute  levying  a  privilege  tax  will  not  affect  the  liability  of  a 
person  against  whom  the  tax  had  accrued.  State  v.  Bank,  16  Lea, 
111,  117,  118;  Wallace  v.  Goodlett,  20  Pickle,  682.     See  Code,  sec.  61. 

17.  Privilege  in  each  county. — A  person  exercising  a  privilege  in 
different  counties  is  liable  for  the  tax  in  each  county  (Dun  v.  Cullen, 
13  Lea,  202>  205,  206),  unless  it  is  otherwise  provided  by  the  statute. — 
Ed. 


1 6  Tennessee  Tax  Digest. 


18.  Municipal  corporation  cannot  create  a  privilege. — The  legisla- 
ture alone  has  power  to  create  privileges  and  forbid  their  exercise 
without  a  license;  and  unless  this  has  been  done  by  the  legislature,  a 
municipal  corporation  cannot  create  a  privilege  and  tax  it  as  such. 
Columbia  v.  Guest,  3  Head,  413,  414;  Nashville  v.  Althrop,  5  Cold.,  554, 
558;  Nashville  v.  Thomas,  5  Cold.,  600,  602;  McLaughlin  v.  Chadwell, 
7  Heis.,  404;  Memphis  v.  Battaile,  8  Heis.,  535  (city  may  be  empow- 
ered by  statute  or  its  charter  to  tax  privileges  not  taxed  by  the  State); 
Memphis  v.  Insurance  Co.,  6  Bax.,  529  (city  cannot  levy  a  tax  where 
the  State  has  lawfully  exempted  from  taxation) ;  Vosse  v.  Memphis, 
9  Lea,  297,  298;  Robbins  v.  Taxing  District,  13  Lea,  306;  Memphis  v. 
Bank,  7  Pickle,  557  (no  tax  where  there  is  a  lawful  exemption)  ;  Mem- 
phis V.  Insurance  Co.,  7  Pickle,  561  (same  as  last) ;  Memphis  v.  Bank, 
7  Pickle,  578  (same  as  last). 

19.  Municipal  corporations  cannot  discriminate  in  classes. — A  mu- 
nicipal corporation  cannot  discriminate  between  persons  exercising 
the  same  privilege  by  imposing  a  tax  upon  one  class  at  a  higher  rate 
or  in  a  different  mode  or  upon  other  principles  than  are  applied  to  the 
exercise  of  the  same  privilege  by  others  of  the  same  class.  Nashville 
V.  Althrop,  5  Cold.,  554,  558,  559;  Fulgum  v.  Nashville,  8  Lea,  640; 
Vosse  V.  Memphis,  9  Lea,  297,  298;  Robbins  v.  Taxing  District,  13  Lea, 
306,  307. 

20.  Discrimination  against  nonresidents  renders  city  ordinance  or 
State  statute  void.— City  ordinance  or  State  statute  discriminating  in 
favor  of  residents  and  against  nonresidents  engaged  in  mercantile 
business  or  other  taxed  privileges  in  the  city  or  State  is  unconstitu- 
tional and  void.  Nashville  v.  Althrop,  5  Cold.,'  554,  559;  Fulgum  v. 
Nashville,  8  Lea,  640;  Vosse  v.  Memphis,  9  Lea,  298;  Robbins  v.  Tax- 
ing District,  13  Lea,  306,  307. 

21.  But  may  levy  different  and  varying  rate  on  various  privileges, 
unless  restricted  or  oppressive. — In  imposing  the  privilege  tax,  a  mu- 
nicipal corporation  may  proceed  upon  a  different  principle  or  in  a 
different  mode  from  that  adopted  or  established  by  the  legislature  in 
respect  to  State  privilege  taxation,  and  may  levy  a  greater  privilege 
tax  than  the  State  (Vosse  v.  Memphis,  9  Lea,  297),  unless  restricted 
by  the  legislature  in  the  charter  of  incorporation  or  by  some  general 
law  of  the  State  (Rutledge  v.  Brown,  14  Lea,  124,  127);  provided,  the 
inequality  be  not  such  as  to  make  it  oppressive  on  a  particular  class 
or  business.  Columbia  v.  Beasly,  1  Hum.,  232,  240,  241;  Adams  v. 
Somerville,  2  Head,  363,  366,  367;  Nashville  v.  Althrop,  5  Cold.,  554, 
558;  Lawyers'  Tax  Cases,  8  Heis.,  655,  656,  660;  Stern  v.  Lewis,  2 
Shannon's  Cases,  53,.  54;  Vosse  v.  Memphis,  9  Lea,  297;  Knoxville  v. 
Bird,  12  Lea,  126;  Nashville  v.  Linck,  12  Lea,  511,  512;  Rutledge  v. 
Brown,  14  Lea,  127. 


1 


Eeveistue  Law  and  Bate  of  Taxation.  17 

22.  Oppressiveness  discussed. — The  rule  as  to  a  city  ordinance  be- 
ing invalid  and  void  on  account  of  its  being  oppressive,  when  other- 
wise authorized,  questioned  and  discussed,  and  enforced.  Columbia 
V.  Beasly,  1  Hum.,  232,  241;  Adams  v.  Somerville,  2  Head,  367;  Smith 
V.  Knoxville,  3  Head,  245,  248;  Nashville  v.  Althrop,  5  Cold.,  558; 
Maxwell  v.  Jonesboro,  11  Heis.,  258,  259;  Ward  v.  Greeneville,  8  Bax., 
228;  Grills  v.  Jonesboro,  8  Bax.,  247,  248;  Long  v.  Taxing  District,  7 
Lea,  137;  Knoxville  v.  Bird,  12  Lea,  126;  Nashville  v.  Linck,  12  Lea, 
511,  512;  Rutledge  v.  Brown.  14  Lea,  125;  Newbern  v.  McCann,  21 
Pickle,  164;  Marshall  v.  Nashville,  1  Gates,  511,  512. 

23.  Charter  contract  of  exemption  before  constitution  of  1870  is 
binding. — Charter  contract  as  to  taxes  of  a  corporation  made  by  the 
legislature  before  the  constitution  of  1870  is  valid  and  inviolable,  bind- 
ing not  only  the  State,  but  also  the  counties  and  cities,  and  cannot 
be  impaired  by  statute  or  constitutional  amendment.  Bank  v.  State, 
9  Yer.,  490;  Hazen  v.  Bank,  1  Sneed,  119;  Girdner  v.  Stephens,  1  Heis., 
284;  Lawyers'  Tax  Cases,  8  Heis.,  634;  Lewis  v.  Woodfolk,  2  Bax.,  47; 
Memphis  v.  Insurance  Co.,  6  Bax.,  529;  Memphis  v.  Ensley,  6  Bax., 
555;  Turnpike  Co.  v.  Davidson  Co.,  3  Tenn.  Chy.,  405:  Memphis  v. 
Gaines,  3  Tenn.  Chy.,  612;  Insurance  Co.  v.  Taxing  District,  4  Lea, 
645,  646;  Memphis  v.  Insurance  Co.,  3  Shannon's  Cases,  464;  State  v. 
Butler,  13  Lea,  408;  State,  for  use,  v.  Butler,  2  Pickle,  620,  621;  Mem- 
phis V.  Bank,  7  Pickle,  549,  557;  Memphis  v.  Insurance  Co.,  7  Pickle, 
561;  Memphis  v.  Bank,  7  Pickle,  578;  State  v.  Bank,  11  Pickle,  226; 
Railroad  v.  Harris,  15  Pickle,  692;  Coal  Co.  v.  McDowell,  16  Pickle, 
572.  See  State  const.,  art.  1,  sec.  20;  art.  2,  sec.  28,  and  note  5;  art. 
11,  sec.  8;  U.  S,  const.,  art.  1,  sec.  10;  Farrington  v.  Tennessee,  5  Otto, 
95  U.  S.,  679,  24  L.  ed.,  558;  Bank  v.  Billings,  4  Pet.,  29  U.  S.,  514,  7 
L.  ed.,  939,  and  note;  Tucker  v.  Ferguson,  22  Wall.,  89  U.  S.,  527,  22 
L.  ed.,  805,  and  note;  Powers  v.  Railroad,  201  U.  S.,  543,  50  L.  ed.,  860; 
Adams  v.  Railroad,  60  L.  R.  A.,  33,  and  note. 

24.  Contracts  in  violation  of  privilege  laws  are  void. — A  statute  de- 
claring that  certain  "  occupations  and  business  transactions  .  .  . 
shall  be  deemed  privileges,  and  be  taxed,  and  not  pursued  or  done 
without  license."  by  its  clear  and  unambiguous  terms,  is  an  express 
prohibition,  forbidding  all  persons  to  pursue  or  exercise  any  of  said 
privileges  "without  license;"  and  if  they  do  so,  their  acts  are  in  vio- 
lation of  law,  and  all  contracts  for  their  benefit  are  illegal  and  void, 
and  they  cannot  recover  compensation  for  services  rendered  by  con- 
tract while  so  unlicensed  to  do  the  business.  Stevenson  v.  Ewing,  3 
Pickle,  46;  Manufacturing  Co.  v.  Draper,  19  Pickle,  264;  Watterson 
V.  Nashville,  22  Pickle,  414.  But  see  Pile  v.  Carpenter,  99  S.  W.,  360 
(which  will  likely  be  published  in  10  Gates),  construing  a  statute  sim- 
ilar to  Acts  1907,  ch.  541,  sees.  4,  14,  16,  and  18,  post,  pp.  18,  83,  89,  and 
90,  and  Acts  1907,  ch.  602,  sec.  27,  post,  p.  159,  and  holding  that  real  es- 


^8  Tennessee  Tax  Digest. 

tate  dealers  and  agents  without  license  cannot  enforce  contracts  made 
in  the  conduct  of  their  business.  The  effect  of  this  decision  is  that  all 
parties  exercising  any  taxable  privilege  without  license  have  no  status 
in  the  courts  for  the  enforcement  of  their  contracts  or  rights  growing 
out  of  transactions  in  the  exercise  of  the  taxable  privilege,  although 
the  statute  does  not  provide  that  the  vocation,  occupation,  or  business 
shall  not  be  pursued  or  done  without  license,  as  was  the  case  in  Ste- 
venson V.  Ewing,  3  Pickle,  46. 

25.  No  presumption  of  violation. — The  courts  will  not  presume  that 
any  one  is  exercising  a  privilege  without  the  license,  and  that  fact  must 
be  proved.  Mills  v.  Mills,  3  Head,  712.  See  notes  1  and  2  under  sec. 
2561  of  the  Code. 

26.  Criminal  law  not  repealed  by  making  its  violation  a  privilege. — 
A  criminal  law  is  not  repealed  by  implication  by  a  statute  declaring 
the  violation  thereof  a  privilege  and  taxing  it  as  such.  Palmer  v. 
State,  4  Pickle,  553;  Brown  v.  State,  4  Pickle,  566. 

27.  Unlawful  business  is  not  legalized  by  levy  of  privilege  tax 
thereon. — Taxation  as  a  privilege  does  not  legalize  an  unlawful  busi- 
ness, and  the  receipt  for  the  taxes  is  not  a  license.  Palmer  v.  State, 
4  Pickle,  553,  556-565;  Atkins  v.  State,  11  Pickle,  476;  Blaufield  v.  State, 
19  Pickle,  598;  Guarantee  Co.  v.  Savings  Bank  &  Trust  Co.,  183  U.  S., 
417,  46  L.  ed.,  261. 

The  imposition  of  a  privilege  tax  upon  an  unlawful  business,  as  the 
sale  of  cigarettes,  does  not  operate  to  legalize  such  unlawful  business. 
Blaufield  v.  State,  19  Pickle,  593.     See  Brown  v.  State,  4  Pickle,  566. 

28.  Unauthorized  license  is  no  protection. — Unauthorized  license  is 
the  same  as  no  license  at  all,  and  is  no  protection  against  violation  of 
the  law.  Brown  v.  State,  4  Pickle,  566;  Atkins  v.  State,  11  Pickle,  476. 
See  Palmer  v.  State,  4  Pickle,  556-565,  and  especially  565. 

Sec.  4.  Privilege  taxes. — Each  vocation,  occupation,  and 
business  hereinafter  named  in  this  section  is  hereby  declared 
to  be  a  privilege,  and  the  rate  of  taxation  on  such  privilege 
shall  be  as  hereinafter  fixed,  which  privilege  tax  shall  be  paid 
to  the  county  court  clerk  as  provided  by  law  for  the  collection 
of  revenue. 


Revenue  Law  and  Rate  of  Taxation.  19 

ABSTRACT  COMPANIES  AND  PERSONS  PURSUING 
THE  BUSINESS  OF  FURNISHING  AB- 
STRACTS OF  TITLE. 

In  cities,  taxing  districts,  or  towns  of  60,000  inhabit- 
ants or  over,  each,  per  annum $      75  00 

In  cities,  taxing  districts,  or  towns  of  from  [of]  20,- 
000  to  [and  less  than]  60,000  inhabitants,  each,  per 
annum 50  00 

In  cities,  taxing  districts,  or  towns  of  from  [of]  15,- 
000  to  [and  less  than]  20,000  inhabitants,  each,  per 
annum 25  00 

In  cities,  taxing  districts,  or  towns  of  less  than  15,000 

inhabitants,  each,  per  annum 10  00 

Lawyers  not  taxed  for  furnishing  abstracts,  when;  but  their  con- 
nection with  firms  and  corporations  does  not  exempt  such  firms  and 
corporations,  when. — Lawyers  who,  in  the  exercise  of  their  profession 
and  as  an  incident  to  their  practice,  make  and  furnish  abstracts  of  title 
for  their  clients,  but  do  not  pursue  the  furnishing  of  abstracts  as  a 
business,  are  not  liable  for  the  privilege  tax  on  abstract  companies  and 
persons  pursuing  the  business  of  furnishing  abstracts  of  title.  But  a 
firm  or  partnership,  not  a  law  firm  composed  entirely  of  lawyers,  en- 
gaged in  furnishing  abstracts  of  title,  is  liable  for  such  privilege  tax. 
A  firm  or  partnership  will  not  be  relieved  of  the  tax  because  one  mem- 
ber thereof  is  a  lawyer,  nor  will  a  corporation  be  so  relieved  of  the 
tax  because  a  lawyer  is  connected  with  it.  Ruling  of  Comptroller 
Dibrell  and  Opinion  of  Attorney-General  Gates. 


ADVERTISING  COMPANIES. 

All  persons,  companies,  or  corporations  owning,  con- 
trolling, or  conducting  the  business  of  advertising 
in  street  cars  in  counties  of  60,000  inhabitants  or 
over,  each,  per  annum $    100  00 

In  counties  of  less  than  60,000  inhabitants,  each,  per 

annum 25  00 

All  persons,  companies,  or  corporations  owning,  con- 
trolling, or  conducting  the  business  of  advertising 
in  dummy  cars  or  railroad  cars  in  Counties  of  50,000 

•  inh^abitants  or  over,  each,  per  annum. 50  00 

In  counties  of  less  than  50,000  inhabitants,  each,  per 
annum ; ^ 


-^5  00 


20  Tennessee  Tax  Digest. 

All  persons,  compani'  s,  or  corporations  owning,  con- 
trolling-, or  conducting  the  business  of  advertising 
in  railroad  depots  in  each  county  in  which  business 
is  done,  each,  per  annum 10  00 

AMUSEMENTS. 
(See  Circuses  and  Menageries.) 

ARTISTS  AND  PHOTOGRAPHERS. 

In  cities,  towns,  or  taxing  districts  of  over  20,000  in- 
habitants, each,  per  annum $      25  00 

In  cities,  towns,  or  taxing  districts  of  from  6,000  [in- 
clusive] to  20,000  [inclusive]  inhabitants,  each, 
per  annum 15  00 

In  cities,  towns,  or  taxing  districts  under  6,000  and 

above  2,000  inhabitants,  each,  per  annum 7  50 

In  cities,  towns,  villages,  or  taxing  districts   under 

[of]  2,000  [and  less]  inhabitants,  each,  per  aniium.  5  00 

On  each  photograph,  tintype,  open-air  gallery  or  tent 
gallery  set  up  in  or  outside  of  any  city,  town,  vil- 
lage, or  taxing  district  in  each  county  (whether  the 
work  shall  be  finished  there  or  not),  each,  per  an- 
num  ■ 5  00 

On  each  photograph  gallery  going  from  county  to 
county  in  a  railroad  car,  for  the  State,  per  annum 
(to  be  paid  in  one  county  only) 50  00 

AUCTIONEERS. 

(Which  shall  include  all  persons  selling  goods,  wares, 
merchandise,  all  other  chattels,  live  stock,  real  es- 
tate, or  securities  at  public  outcry,  whether  they 
charge  for  the  same  or  not;  but  is  not  to  apply  to 
judicial  sales  or  sales  by  trustees.) 

In  cities,  towns,  and  taxing  districts  of  35,000  inhabit- 
ants or  over,  each,  per  annum $      20  00 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
20,000  to  [less  than]  35,000  inhabitants,  each,  per 
annum 15  00 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
6,000  to  [less  than]  20,000  inhabitants,  each,  per 
annum 10  00 


Revenue  Law  and  Rate  of  Taxation.  21 

In  cities,  towns,  or  taxing  districts  of  less  than  6,000 
inhabitants,  each,  per  annum 5  00 

In  counties  outside  of  cities,  towns,  or  taxing  dis- 
tricts    5  00 

Provided,  that  this  shall  not  apply  to  persons  selling 
effects  of  estates  of  deceased  persons. 

1.  This  statute  not  affected  by  interstate  commerce  laws,  if  no  dis- 
crimination.— This  tax  is  constitutional  as  to  goods  which  are  the 
products  of  other  States,  even  if  they  are  sold  here  by  wholesale  in 
the  original  and  unbroken  packages  (Woodruff  v.  Parham,  8  Wall., 
75  U.  S.,  123,  19  L.  ed.,  382),  because  when  goods  of  other  States  are 
sent  to  this  State  to  be  sold,  they  become  a  part  of  its  general  prop- 
erty and  amenable  to  its  laws  (Brown  v.  Houston,  114  U.  S.,  622,  29  L. 
ed.,  257;  Robbins  v.  Taxing  District,  120  U.  S.,  497,  498,  30  L.  ed.,  697); 
provided,  there  is  no  discrimination  made  in  favor  of  the  products  of 
this  State  (Cook  v.  Pennsylvania,  120  U.  S.,  566,  24  L.  ed.,  1015). 

2.  Auctioneer  not  aflfected  with  constructive  notice,  when. — An  auc- 
tioneer is  not  affected  with  constructive  notice  of  the  existence  and 
contents  of  a  mortgage  of  chattels,  and  where,  in  the  due  course  of  his 
business,  he  receives  such  chattels  from  the  mortgageor  and  sells 
them  for  him,  on  commission,  and  pays  over  to  him  the  proceeds, 
without  actual  notice  of  such  mortgage,  he  is  not  liable  to  the  mort- 
gagee as  for  a  conversion  of  the  goods,  although  the  mortgageor  acted 
wholly  without  authority.  Frizzell  v.  Rundle,  4  Pickle,  396,  397-399; 
Embry  v.  Galbreath,  2  Gates,  301  (and  registration  is  not  constructive 
notice  to  rental  agents,  when). 


AUTOMOBILES,  GARAGE,  OR  DEALERS. 

In  cities,  towns,  or  taxing  districts  of  60,000  inhabit- 
ants or  over,  each,  per  annum $      40  00 

In  cities,  towns,  or  taxing  districts  of  20,000  to  [less 

than]  60,000  inhabitants,  each,  per  annum 25  00 

In  cities,  towns,  or  taxing  districts  of  less  than  20,- 
000  inhabitants,  each,  per  annum 10  00 


AUTOMOBILES  FOR  HIRE. 

(This  shall  include  all  automobiles  for  rent  or  hire.) 

For  each  automobile  for  rent  or  hire,  per  annum $        5  00 


22  Tennessee  Tax  Digest. 

BASEBALL  PARKS. 
(For  professional  leagues.) 

In  counties  of  over  50,000  inhabitants,  when  admis- 
sion fee  is  charged,  each,  per  annum $      25  00 

In  counties  of  less  than  50,000  and  over  20,000  inhab- 
itants, when  admission  fee  is  charged,  each,  per 
annum 15  00 

In  counties  of  less  than  20,000  inhabitants,  when  ad- 
mission fee  is  charged,  each,  per  annum 10  00 

Traveling  baseball  teams,  playing  in  open  air  or  tents 
and  not  plaj^ng  in  league  parks  paying  a  privilege 
tax  as  baseball  parks,  each,  per  annum 10  00 

BILLPOSTERS. 

All  persons,  companies,  or  corporations  posting  bills 
or  other  printed  matter  for  hire  in  cities,  towns,  or 
taxing  districts  of  60,000  inhabitants  or  over,  each, 
per  annum $      75  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from  10,- 
000  to  [less  than]  60,000  inhabitants,  each,  per  an- 
num         50  00  ' 

In  cities,  towns,  taxing  districts,  or  villages  of  [and] 
from  2,000  inhabitants  to  [less  than]  10,000,  each. 
per  annum 10  00   ^ 

In  cities  or  towns  under  2,000  inhabitants 500^^^ 

BILLIARD  TABLES. 
(See  Games.) 

BICYCLES. 
(Dealers  in.) 

Dealers  in  bicycles  or  bicycle  supplies,  or  both,  each 
person,  firm,  or  corporation,  or  agent  dealing  in  bi- 
cycles or  bicycle  supplies,  or  both,  per  annum $      10  00 

Any  person,  firm,  corporation,  or  agent  keeping  bi- 
cycles for  hire,  each,  per  annum 10  00 

When  bicycles  or  bicycle  supplies  constitute  a  part 
of  a  merchant's  common  stock  and  to  be  sold  as 
such  in  the  usual  course  of  business,  the  same  shall 


Bevefue  Law  and  Eats  op  Taxation.  25 

be  taxed  as  part  of  the  merchant's  stock ;  provided, 
that  the  part  of  the  common  stock  composed  of  bi- 
cycles or  bicycle  supplies,  or  both,  does  not  exceed 
ten  per  cent  of  the  entire  common  stock.  In  case 
the  same  does  exceed  ten  per  cent  of  the  entire 
common  stock,  then  the  privilege  tax  under  the 
first  clause  of  this  item  shall  be  paid. 

BOTTLERS. 

Each  bottler  or  bottling  association,  other  than  bot- 
tlers of  natural  mineral  waters,  each,  per  annum,  in 
counties  of  50,000  inhabitants  or  over $     75  00 

In  counties  of  over  35,000  and  under  50,000  inhabit- 
ants, each,  per  annum 50  00 

In  counties  of  over  25,000  and  less  than  35,000  inhab- 
itants, each,  per  annum 25  00 

In  counties  of  less  than  25,000  inhabitants,  each,  per 

annum 10  00 

Provided,  that  brewers  or  brewers'  agents  paying  tax 
as  such  shall  not  be  liable  for  the  above  tax  where 
they  bottle  beer  only. 

BREWERIES. 

Breweries  located  in  this  State  shall  pay,  each,  per 

annum $   500  00 

Said  tax  shall  be  paid  in  the  county  where  the  brew- 
ery is  located.  Each  agent  of,  or  person  selling 
on  commission  for,  breweries,  or  any  dealer  or  his 
agent  by  whom  beer  is  sold,  when  the  same  was 
purchased  from,  or  on  account  of,  breweries,  shall 
pay,  each,  per  annum,  in  cities,  towns,  or  taxing 
districts  of  20,000  inhabitants  or  over,  for  each 
brewery  represented 500  00 

Provided,  that  such  agent  handling  or  selling  the  beer 
of  more  than  one  brewery  shall  be  liable  for  tax 
hereunder  as  if  agent  for  one  brewery  only. 

In  cities,  towns,  and  taxing  districts  of  over  7,500  in- 
habitants and  under  20,000 150  00 

In  towns,  cities,  and  taxing  disticts  of  7^00  inhabit- 
ants or  under 50  00 

Sec  note  14,  post,  p.  47. 


24  Teitnesseb  Tax  Digest. 

BROKERS. 
(Other  than  real  estate  or  merchandise.) 

Each  person,  firm,  or  corporation,  or  agent  engaged 
in  buying  or  selling  notes,  stocks,  bonds,  or  other 
securities,  in  cities,  towns,  or  taxing  districts  of  60,- 
000  inhabitants  or  over,  each,  per  annum $     75  00 

In  cities,  taxing  districts,  or  towns  of  from  [over] 
20,000  to  [less  than]  60,000  inhabitants,  each,  per 
annum 50  00 

In  cities,  taxing  districts,  or  towns  of  from  20,000  in- 
habitants and  under 25  00 

In  villages  or  counties  outside  of  cities,  taxing  dis- 
tricts, or  towns,  each,  per  annum 25  00 

No  person  or  persons,  firms,  associations,  or  corpora- 
tions engaged  in  the  business  of  banking  or  insur- 
ance shall,  directly  or  indirectly,  transact  any  busi- 
ness or  enter  into  or  perform  any  negotiations  as  a 
broker  without  papng  the  privilege  tax  levied  upon 
brokers,  it  being  the  intention  of  this  act  that  if  any 
person,  firm,  association,  or  corporation  engaged  in 
the  business  of  banking  or  insurance  shall  act,  di- 
rectly or  indirectly,  as  a  broker,  the  same  shall  be 
classified  and  held  liable  for  the  foregoing  privilege 
tax  on  brokers.  Dealers  in  stocks  or  bonds  are 
hereby  held  to  be  brokers. 

Merchandise  brokers  representing  nonresident  principals  exclusively 
cannot  be  taxed  by  State. — This  revenue  law  imposes  no  privilege  tax 
upon  merchandise  brokers,  for  the  reason,  it  is  supposed,  that  the 
former  revenue  laws,  imposing  such  a  tax,  in  so  far  as  they  applied 
to  merchandise  brokers  whose  business  was  exclusively  confined  to 
soliciting  orders  from  contemplated  purchasers  within  the  State,  as 
agents  for  nonresident  parties,  firms,  or  corporations,  for  goods  to  be 
shipped  by  such  nonresident  principals  to  such  purchasers,  is  an 
unconstitutional  invasion  of  the  interstate  commerce  clause  of  the 
constitution  of  the  United  States.  See  Stockard  v.  Morgan,  185  U.  S., 
27,  46  L.  ed.,  785,  reversing  the  decision  of  the  supreme  court  of  Ten- 
nessee in  the  same  case  as  reported  in  21  Pickle.  412. 


Revenue  Law  axd  Bate  of  Taxatiox.  25 

BUTCHERS  OR  RETAILERS  OF  FRESH  MEAT. 

(This  includes  all  offices,  stalls,  and  stores  for  the  sale 
of  fresh  meat  or  from  wagon  at  retail.) 

In  cities,  towns,  or  taxing  districts,  or  on  territory 
within  two  miles  of  the  limits  of  such  city,  town, 
or  taxing  district  of  20,000  inhabitants  or  over, 
each,  per  annum $      15  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from  tO,- 
000  to  [less  than]  20,000  inhabitants,  or  on  terri- 
tory within  two  miles  of  the  limits  of  such  city, 
town,  or  taxing  district,  each,  per  annum 10  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from  6.- 
000  to  [less  than]  10,000  inhabitants,  or  on  terri- 
tory within  two  miles  of  the  limits  of  such  city, 
town,  or  taxing  district,  each,  per  annum 7  50 

In  cities,  towns,  or  taxing  districts  of  [and]  from  3.- 
000  to  [less  than]  6,000  inhabitants,  or  on  territor\- 
within  two  miles  of  such  city,  town,  or  taxing  dis- 
trict    5  00 

In  towns,  cities,  taxing  districts,  or  villages  of  [and] 
from  1,000  to  [less  than]  3,000  inhabitants,  or  on 
territory  within  two  miles  of  the  limits  of  such 
cities,  towns,  or  taxing  districts,  each,  per  annum . .  5  00 

But  this  shall  not  apply  to  farmers  butchering  and 
selling  meat  of  their  own  raising  from  wagons,  nor 
to  abattoir  associations  whose  members  are  butch- 
ers already  subject  to  butchers  and  retailers  of  the 
fresh-meat  tax,  and  who  kill  for  their  own  trade, 
and  not  for  profit. 

1.  Butcher  defined. — A  butcher  is  a  person  who  kills  animals  to  sell 
their  flesh.     Eastman  v.  Jackson,  10  Lea,  163,  164. 

2.  Licensed  merchant  seUing  fresh  meats  most  pay  tiiis  tax. — A 

licensed  merchant  who  sells  fresh  meat  at  retail  in  such  a  town  or  city 
must  pay  this  pririlege  tax,  it  matters  not  how  limited  the  business 
may  be.     Eastman  v.  Jackson,  10  Lea,  162. 

WHOLESALE  DEALERS  IX  FRESH  MEAT,  OTHER 
THAN  BUTCHERS. 

(This  tax  shall  also  apply  to  cold  storage  companies.) 
In  counties  of  50,000  inhabitants  or  over,  each,  per 

annum $   200  00*^ 


26  Tennessee  Tax  Digest. 

In  counties  of  less  than  50,000  and  [of  or]  over  40,- 
000  inhabitants,  each,  per  annum 100  00  ^"^ 

(The  above  shall  apply  to,  all  cold  storage  companies 
making  charges  for  cold  storage,  except  manufac- 
turers owning  and  operating  their  own  plant.) 

In  counties  of  less  than  40,000  inhabitants,  each,  per 

annum 50  00  — ' 

Provided,  that  cold  storage  companies  where  only 
produce  or  meats  killed  by  local  butchers  is  stored 
shall  pay,  in  counties  of  75,000  inhabitants  or  over, 
each,  per  annum 75  00  ^ 

In  counties  of  less  than  75,000  and  [of  or]  over  40,000 

inhabitants,  each,  per  annum 37  50  /^ 

In  counties  of  less  than  40,000  inhabitants,  each,  per 
annum 5  00  -^ 

CHECK  ROOM. 

Persons,  firms,  or  corporations  conducting  a  check 
room  for  the  deposit  of  packages  and  baggage  shall 
pay  a  privilege  tax  for  State  purposes  as  follows : 

1st.  Where  the  charge  for  the  keep  or  deposit  of  any 
article  is  at  a  rate  of  10  cents  or  more  for  every 
twenty-four  hours  or  fraction  thereof  of  storage, 
each,  per  annum $      20  00 

2d.  Where  the  charge  for  the  keep  or  deposit  of  any 
article  is  at  a  rate  of  less  than  10.  cents  for  every 

,  twenty-four  hours  or  fraction  thereof  of  storage, 
each,  per  annum 10  00 

CIGAR  STANDS. 

In  cities,  towns,  or  taxing  districts  of  20,000  inhabit- 
ants or  over $      10  00 

In  cities,  towns,  or  taxing  districts  under  20,000  in- 
habitants    5  00 

This  shall  not  apply  to  merchants  engaged  in  the 
mercantile  business,  paying  an  ad  valorem  mer- 
chant's or  privilege  tax  as  such,  and  who  sell  cigars 
and  tobacco  as  an  incident  thereto  from  established 
business  place,  when  the  ad  valorem  value  of  their 
stock  of  cigars  and  tobacco  does  not  exceed  ten  per 
cent  of  the  value  of  their  general  stock  of  mer- 
chandise. 


Eevenue  Law  and  Eate  of  Taxation.  27 

1.  "  Cigar  stand  "  defined. — A  "  cigar  stand,"  in  the  meaning  of  this 
statute,  is  simply  a  place  where  cigars  are  sold  and  can  be  purchased 
by  consumers  in  a  regular  business,  and  it  matters  not  the  **  cigar 
stand  "  may  be  kept  in  connection  with  other  business.  Cigar  Co.  v. 
Cooper,  15  Pickle,  473-475. 

2.  Cigar  stand  tax  must  be  paid  by  licensed  merchant  or  saloon 

keeper,  except  when. — A  licensed  merchant  or  saloon  keeper  selling 
cigars  to  consumers  in  connection  with  his  regular  business  is  liable 
for  the  privilege  tax  upon  "  cigar  stands,"  in  addition  to  the  ad  valorem 
and  privilege  tax  paid  by  him  as  a  merchant  or  saloon  keeper,  unless 
he  comes  within  the  exception  here  provided.  See  Cigar  Co.  v. 
Cooper,  15  Pickle,  472. 


CIRCUSES  OR  MENAGERIES,  OR  BOTH. 

(When  admission  fee  is  charged.) 

See  Exhibitions,  etc.,  post,  p.  34, 
Wild  West  shows,  post,  p.  35. 

In  counties  of  50,000  inhabitants  and  over,  each $    200  00 

In  counties  of  [and]  more  than  40,000  and  less  than 

50,000  inhabitants,  each  150  00 

In  counties  of  [and]  more  than  35,000  and  less  than 
40,000  inhabitants,  each  100  00 

In  counties  of  [and]  more  than  30,000  and  less  than 
35,000  inhabitants,  each 75  00 

In  counties  of  [and]  more  than  25,000  and  less  than 

30,000  inhabitants  each 50  00 

In  counties  of  [and]  more  than  20,000  and  less  than 
25,000  inhabitants,  each  35  00 

In  counties  of  less  than  20,000  inhabitants,  each 25  00 

(Side  shows  and  other  shows  and  concerts  in  connec- 
tion with  the  above  taxed  separately  under  their 
appropriate  head,  if  they  charge  a  separate  or  addi- 
tional entrance  fee.) 

Sleight  of  hand,  or  legerdemain,  each  day  and  night, 

or  day  or  night,  each 20  00 

Other  exhibitions  for  profit  (except  circuses,  menag- 
eries, etc.),  except  exhibitions  for  purely  charitable 
purposes,  and  those  given  by  amateur  or  home 
troupes,  each  day  and  night,  or  day  or  night,  each .  .        15  00 

Per  week   30  00 

Per  month 100  00 


28  Tennessee  Tax  Digest. 

Traveling  theatrical  companies  showing  in  halls  and 
not  paying  a  privilege  tax  as  theaters,  for  each  day 

and  night,  or  day  or  night 5  00 

Per  week 25  00 

Per  month 100  00 

On  each  show,  exhibition,  concert,  or  other  perform- 
ance where  a  fee  is  charged  or  collected  or  any  con- 
tribution received  for  admission,  and  not  devoted 
exclusively  to  religious,  benevolent,  or  educational 
purposes,  not  being  herein  otherwise  taxed,  each,  y 

per  annum  40  00  ^ 

On  vitascope,  moving  pictures,  or  similar  entertain- 
ments, in  cities,  towns,  or  taxing  districts  of  36,000  > 
inhabitants  or  over,  each,  per  annum 60  00  /^ 

In  cities,  towns,  or  taxing  districts  of  less  than  36,000 

inhabitants 40  00-^ 

On  magic  lanterns,  each,  per  annum 5  00   ^ 

These  may  be  declared  privileges,  and  taxed,  though  exercised  by 
nonresident. — The  business  of  exhibiting  a  circus  or  menagerie, 
whether  exercised  by  a  resident  or  nonresident,  may  be  declared  a 
privilege,  and  taxed  as  such.  Robertson  v.  Heneger,  5  Sneed,  257; 
Robbins  v.  Taxing  District,  13  Lea,  304.  Such  tax  is  not  a  violation 
of  the  interstate  corhmerce  provision  of  the  constitution  of  the  United 
States,  for  the  reason  that  such  entertainments  are  not  commerce  and 
cannot  be  interstate  commerce. — Ed. 

CLOCKS. 
(See  Ranges  and  Clocks.) 

COAL  OR  COKE,  OR  COAL  AND  COKE. 
(Agents  or  Dealers.) 

This  shall  apply  to  each  person,  firm,  agency,  or  cor- 
poration, and  to  each  yard  from  which  coal  or 
coke  is  delivered  or  sold. 

In  cities,  towns,  or  taxing  districts  of  60,000  inhabit- 
ants or  over,  each,  per  annum $      40  00  -^ 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
20,000  to  [less  than]  60,000  inhabitants,  each,  per 
annum 30  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from  6,- 
000  to  [less  than]  20,000  inhabitants,  each,  per  an- 
num         12  50 


Revenue  L^vw  and  Rate  of  Taxation.  29 

In  cities,  towns,  or  taxing  districts  of  less  than  6,000  . 

inhabitants,  each,  per  annum 5  00 

Provided,  that  nothing  in  this  section  shall  apply  to 
persons  mining  their  ov^n  coal  and  selling  same 
from  wagons.  This  shall  not  apply  to  persons  or 
companies  who  sell  in  quantities  of  five  bushels  or 
less,  or  persons  who  mine  their  own  coal  and  sell 
the  same  in  five  bushel  lots. 


COAL  OIL,  ILLUMINATING  OIL,  OR  LUBRICATING 
OIL,  OR  PETROLEUM  PRODUCTS. 

Each  and  every  person,  firm,  partnership,  corpora- 
tion, or  local  agent  having  oil  depots,  storage  tanks, 
or  warehouses  for  the  purpose  of  selling,  delivering, 
or  distributing  oil  of  any  description,  and  each  and 
every  person,  firm,  partnership,  corporation,  or  lo- 
cal agent  using  a  railroad  car  or  railroad  depots  for 
such  purpose,  shall  pay  a  privilege  tax  as  follows : 

In  cities,  towns,  and  taxing  districts  of  30,000  inhab- 
itants or  over,  or  in  territories  within  five  miles  of 
the  limits  of  such  city,  town,  or  taxing  district, 
each,  per  annum $    300  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from  10,- 
000  to  [less  than]  30,000  inhabitants,  or  in  territo- 
ries within  five  miles  of  the  limits  of  such  city, 
town,  or  taxing  district,  each,  per  annum 200  00    ^ 

In  cities,  towns,  or  taxing  districts  of  [and]  from  5,- 
000  to  [less  than]  10,000  inhabitants,  or  in  territo- 
ries within  five  miles  of  the  limits  of  such  city, 
town,  or  taxing  district,  each,  per  annum 150  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from  2- 
000  to  [less  than]  5,000  inhabitants,  or  in  territories 
within  five  miles  of  the  limits  of  such  city,  town, 
or  taxing  district,  each,  per  annum 75  00     ^ 

In  cities,  towns,  or  taxing  districts  of  less  than  2,000 
inhabitants,  or  within  five  miles  of  the  limits  of 
such  city,  town,  or  taxing  district,  each,  per  an- 
num        50  00  ^ 

Selling  directly  to  the  consumer  from  wagons  or 
tanks  shall  pay  as  peddlers. 

This  shall  not  apply  to  merchants  keeping  oil  for 
sale  and  paying  a  general  merchant's  tax. 


30  Tennessee  Tax  Digest. 

Provided,  that  part  of  the  common  stock  composed  of 
coal  oil,  lubricating  oil,  or  petroleum  products  does 
not  exceed  five  per  cent,  of  the  entire  common  stock 
of  such  merchants.     This  shall  not  exempt  mer- 

.   chants  who  handle  oils  on  commission  or  as  agents. 


COLLECTION  AGENCIES. 

This  tax  shall  be  paid,  whether  such  agency  has  paid 
the  tax  as  required  of  commercial,  mercantile,  mu- 
tual benefit,  or  protection  agencies  or  not. 

In  cities,  taxing  districts,  or  towns  of  20,000  inhabit- 
ants or  over,  each  office,  per  annum . .  .$      35  00'    ' 

In  cities,  taxing  districts,  or  towns  of  less  than  20,000 

inhabitants,  each  office,  per  annum 10  00  "^ 

COMMERCIAL,  MERCANTILE,  OR  MUTUAL 
PROTECTIVE  AGENCIES. 

In  cities,  towns,  or  taxing  districts  of  20,000  inhabit- 
ants or  over,  each  office,  per  annum $    150  00  "^ 

In  cities,  towns,  or  taxing  districts  under  20,000  in- 
habitants, each  office,  per  annum 75  00.^'^ 

Local   collecting   and   protective   agencies   confining  ^ 

their  operations  to  the  county  where  located 11  00 

Taxable  for  each  office  where  kept. — These  agencies  are  taxable  in 
each  county  in  which  an  office  is  kept,  in  the  same  way  as  if  carried 
on  by  separate  persons  or  firms.  Dun  v.  CuUen,  13  Lea,  202,  205,  206. 
This  decision  was  rendered  upon  a  statute  taxing  commercial  agen- 
cies-simply  without  more;  but  this  statute  specifically  taxes  each  of- 
fice.— Ed. 

CONSTRUCTION  COMPANIES. 

Each  foreign  construction  company,  with  its  chief  of- 
fice outside  of  this  State,  operating  or  doing  busi- 
ness in  this  State,  directly  or  by  agent,  or  by  any 
subletting  contract,  each,  per  annum,  in  each 
county $    100  00 

Each  domestic  construction  company  and  each  for- 
eign construction  company,  having  its  chief  office 
in  this  State,  doing  business  in  this  State,  each,  per 
annum,  in  each  county 25  00 


Eevenue  Law  and  Eate  of  Taxation.  31 

The  above  tax  shall  be  paid  by  persons,  firms,  or  cor- 
porations engaged  in  the  business  of  constructing 
bridges,  waterworks,  railroads,  street-paving  con- 
struction work,  or  other  structures  of  a  public  na- 
ture. 

COTTON  SEED  OIL  MILLS. 

On  each  plant  pressing  under  1,000  tons  annually.  . .  .$      15  00 

On  each  plant  pressing  1,000  and  under  5,000  tons 

annually   30  00 

On  each  plant  pressing  5,000  and  under  10,000  tons 

annually 40  00 

On  each  plant  pressing  10,000  and  under  20,000  tons 

annually 60  00 

On  each  plant  pressing  20,000  and  under  30,000  tons 

annually   100  00 

On  each  plant  pressing  30,000  and  under  50,000  tons 

annually 150  00 

On  each  plant  pressing  50,000  and  under  75,000  tons 

annually  200  00 

On  each  plant  pressing  75,000  and  under  100,000  tons 

annually ." 300  00 

On  each  plant  pressing  100,000  [tons]  and  over  an- 
nually         350  00 

They  shall  make  oath  monthly  before  the  county 
court  clerk  as  to  the  number  of  tons  pressed,  and 
any  false  statement  with  reference  thereto  shall  be 
perjury,  and  punished  accordingly.  The  state- 
ment to  be  made  to  the  taxpayer  shall  be  in  writ- 
ing, and  the  oath  shall  likewise  be  in  writing  and 
signed  by  the  party,  and  shall  show  the  amount 
pressed  each  and  every  month,  and  be  filed  with 
the  clerk  of  the  county  court. 

COTTON  COMPRESSES. 

Shall  be  taxed  as  other  property,  and  each  compress 
pressing  1  bale  and  under  20,000  bales  per  annum 

shall  pay   $     25  00 

20,000  bales  and  under  50,000  bales,  each,  per  annum.        50  00 
50,000  bales  and  under  100,000  bales,  each,  per  annum      100  00 

100,000  bales  or  over,  each,  per  annum 150  00 

Compresses  compressing  round  bales  shall  pay  as 
other  compresses. 


32  Tennessee  Tax  Digest. 

COTTON  BUYERS,  OR  FACTORS. 

(Cotton  factors  receiving  and  selling  cotton,  other 
than  merchants  that  pay  a  privilege  tax.) 

Each  person,  firm,  company,  or  corporation  in  cities, 
towns,  or  taxing  districts  of  20,000  inhabitants  or 
over $     25  00 

Each  person,  firm,  company,  or  corporation  in  cities, 
towns,  or  taxing  districts  of  [and]  from  10,000  to 
[less  than]  20,000  inhabitants 15  00 

Each  person,  firm,  company,  or  corporation  in  cities, 
towns,  or  taxing  districts  of  [and]  from  5,000  to 
[less  than]  10,000  inhabitants 7  50 

Each  person,  firm,  company,  or  corporation  in  cities, 
towns,  or  taxing  districts  of  less  than  5,000  inhabit- 
ants     5  00 

Privilege  tax  for  the  year,  though  not  so  specified. — This  statute  does 
not  specify  the  time  for  which  the  privilege  may  be  exercised  for  the 
various  sums  charged;  but  in  view  of  the  fact  that  no  privileges  are 
im.posed  by  law  for  a  longer  period  than  one  year,  and  all,  with  very 
few  exceptions,  are  imposed  for  the  exact  period  of  one  year,  with 
the  option  in  most  cases  of  taking  out  the  license  quarterly,  or  for 
three  months  at  a  time,  and  paying  therefor  one  quarter  of  the  yearly 
rate  (see  Acts  1907,  ch.  602,  sec.  27,  subsec.  2,  sec.  27i  (2a),  post,  p.  161; 
and  Acts  1883,  ch.  29,  Code  sec.  1003,  post,  p.  161,  and  notes),  it  is 
not  unreasonable  to  presume  that  this  privilege  tax  is  imposed  for  the 
exact  period  of  one  year,  and  this  statute  should  be  so  construed. — Ed. 

DEALERS  IN  ORIENTAL  WARES  AND  NOVELTIES. 

Each  transient  person,  firm,  association,  corporation, 
or  agent  who  offers  for  sale,  or  sells.  Oriental  rugs 
or  carpets,  bric-a-brac,  pottery,  or  other  fancy  nov- 
elties of  any  kind,  in  each  county,  each,  per  annum. $    100  00 

This  license  shall  be  taken  out  for  not  less  than  one 
year. 

DEALERS  IN  THEATER  TICKETS. 

Persons  buying  and  offering  for  sale  such  tickets  in 
cities,  towns,  or  taxing  districts  of  40,000  inhabit- 
ants or  over,  each,  per  annum $     25  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from  20,- 
000  to  [less  than]  40,000  inhabitants,  each,  per  an- 
num   10  00 


Revenue  Law  and  Katr  of  Taxation.  33 

In  cities,  towns,  or  taxing  districts  of  [and]  from  10,- 
000  to  [less  than  I  20,000  inhabitants,  each,  per  an- 
num    5  00 

DISTILLERS  OF  BRANDY. 

Each  distillery  with  a  capacity  of  five  barrels  or  over 

per  day,  per  annum $      50  00 

Each  distillery  with  a  capacity  of  less  than  five  bar- 
rels per  day,  per  annum 25  00- 

Distillers'  license  shall  not  be  issued  for  a  less  time 
than  one  year. 

DISTILLERS  OF  WHISKY. 

Each  distillery  with  a  capacity  of  over  ten  barrels  per 

day,  per  annum $    500  00- 

Each  distillery  with  a  capacity  of  [and]  from  five  to 

[less  than]  ten  barrels  per  day,  per  annum 300  00- 

Each  distillery  with  a  capacity  of  [and]  from  two  to 

[less  than]  five  barrels  per  day,  per  annum 150  00 

Less  than  two  barrels  and  more  than  one  barrel 50  00 

Less  than  one  barrel 25  00 

Distillers'  license  shall  not  be  issued   for  less  time 

than  one  year. 

EATING  OR  LUNCH  HOUSES,  OR  STANDS  OR 
WAGONS. 

Other  than  hotels  or  restaurants  in  cities,  towns,  or 
taxing  districts  of  8,000  inhabitants  or  over,  each, 

per  annum  $      10  00 

Under  8,000  and  [of  or]  over  5,000  inhabitants 5  00 

Under  5,000 2  50 

ELECTRIC  LIGHT  AND  POWER  COxMPANIES,  OR 
ELECTRIC  LIGHT  OR  POWER  COMPANIES. 

This  shall  apply  to  corporations,  associations,  or  indi- 
viduals selling  lights,  or  electricity,  for  commercial 
purposes,  for  light  or  power  for  sale  and  selling 
same. 

In  cities,  towns,  and  taxing  districts  of  100,000  popu- 
lation and  over,  each,  per  annum $   750  00 

2 


34  Tennessee  Tax  Digest. 

In  cities,  towns,  and  taxing  districts  of  60,000  to  [less 

than]   100,000  inhabitants,  per  annum 750  00 

In  cities,  towns,  and  taxing  districts  of  [and]  from 
20,000  to  [less  than]  60,000  inhabitants,  each,  per 
annum 500  00 

In  cities,  towns,  and  taxing  districts  of  [and]  from 
7,500  to  [less  than]  20,000  inhabitants,  each,  per  an- 
num     200  00 

In  cities,  towns,  and  taxing  districts  of  [and]  from 
4,000  to  [less  than]  7,500  inhabitants,  each,  per  an- 
num         100  00 

In  cities,  towns,  and  taxing  districts  of  [and]  from 
3,000  to  [less  than]  4,000  inhabitants,  each,  per  an- 
num          50  00 

In  cities,  towns,  and  taxing  districts  of  [and]  from 
2,000  to  [less  than]  3,000  inhabitants,  each,  per  an- 
num         40  00 

In  cities,  towns,  and  taxing  districts  under  2,000  in- 
habitants, each,  per  annum 25  00 

ELEVATORS. 
(See  Warehouses  and  Elevators.) 

PRESSING  AND  DYEING  ESTABLISHMENTS. 

Steam  or  electric  cleaning,  pressing,  or  dyeing  estab- 
lishments, in  cities,  taxing  districts,  or  towns  of 
20,000  inhabitants  or  over,  each,  per  annum $      25  00- 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
10,000  to  [less  than]  20,000  inhabitants,  each,  per 
annum 12  50* 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
6,000  to  [less  than]  10,000  inhabitants,  each,  per  an- 
num    7  50 

In  cities,  taxing  districts,  or  towns  of  less  than  6,000 

inhabitants,  each,  per  annum 2  50 

^  EXHIBITIONS  OF  TRAINED  ANIMALS  AND  DOG 
AND  PONY  SHOWS. 

On  each  exhibition  of  trained  animals  or  dog  and 
pony  shows,  not  being  a  circus  or  menagerie,  for 
each  day  and  night,  or  night  and  day : 

In  counties  of  50,000  inhabitants  or  over. $      20  00 


Revenue  Law  and  Rate  of  Taxation.  35 

In  counties  from  [of  and  over]  30,000  to  [less  than] 

50,000  inhabitants 15  00 

In  counties  of  less  than  30,000  inhabitants,  each 10  00 


WILD  WEST  SHOWS. 

Each  day  and  night,  or  day  or  night : 

In  counties  of  50,000  inhabitants  and  over,  each $    150  00 

In  counties  of  less  than  50,000  inhabitants,  each 75  00 


FEATHER  RENOVATORS. 

Persons,  firms,  or  their  agents  soliciting  or  engaged 
in  cleaning  and  renovating  feathers,  in  each  county, 
each,  per  annum $    300  00- 

FEES. 

All  persons,  banking  associations,  or  brokers  or  their 
agents  buying  or  attempting  to  buy  fees  of  any  offi- 
cer or  witness  accruing  in  any  of  the  courts  of  this 
State  shall  be  taxed  as  follows : 

In  counties  of  50,000  inhabitants  or  over,  each,  per 

annum $    100  00 

In  counties  of  [and]  from  20,000  to  [less  than]  50,000 

inhabitants,  each,  per  annum 50  00 

In  counties  of  [and]  from  10,000  to  [less  than]  20,000 

inhabitants,  each,  per  annum 25  00 

In  counties  of  less  than  20,000  [10,000]  inhabitants, 

each,  per  annum 10  00 

Said  tax  shall  be  paid  for  each  and  every  person  cm- 
ployed  in  said  business,  whether  as  principal  or 
agent ;  but  said  tax  shall  not  apply  to  merchants  or 
other  persons  paying  face  value  for  said  fees. 

FERRIES. 

(Except  those  run  by  hand  with  oars,  when  landing 
in  this  State,  at  or  within  five  miles  of  taxing  dis- 
tricts, cities,  or  towns.) 

At  or  within  five  miles  of  cities,  towns,  or  taxing  dis- 
tricts of  10,000  inhabitants  or  over,  each,  per  an- 
num   $      50  00 


36  Tennessee  Tax  Digest. 

At  or  within  five  miles  of  cities,  towns,  or  taxing  dis-  . 
tricts  of  [and]  from  5,000  to  [less  than]  10,000  in- 
habitants, each,  per  annum 30  00 

At  or  within  five  miles  of  cities,  towns,  or  taxing  dis- 
tricts of  [and]  from  3,000  to  [less  than]  5,000  in- 
habitants, each,  per  annum 20  00 

At  or  within  five  miles  of  cities,  towns,  or  taxing  dis- 
tricts of  less  than  3,000  inhabitants,  each,  per  an- 
num   5  00 

All  firms  taxable  under  this  act  more  than  five  miles 
from  towns,  cities,  or  taxing  districts,  each,  per  an- 
num   5  00 

Provided,  that  there  shall  be  no  tax  upon  any  ferry 
owned  by  the  county  wherein  the  same  is  situated. 

1.  Licensed  or  franchised  ferryman  cannot  enjoin  unlicensed  ferry- 
man where  each  owns  one  bank. — Where  the  opposite  banks  of  the 
river  are  owned  by  different  persons,  one  of  whom  is  licensed,  and, 
by  virtue  of  it,  enjoys  the  ferry  franchise,  while  the  other  is  keeping 
a  public  ferry  without  any  license  or  franchise,  the  former  cannot,  by 
injunction,  restrain  the  latter  from  running  his  ferry,  any  more  than  a 
licensed  merchant  might  restrain  an  unlicensed  merchant  from  doing 
business  by  his  side.     Levisay  v.  Delp,  9  Bax.,  415. 

2.  Ferries  licensed,  franchised,  and  established  on  rivers  between 
this  and  other  States. — Ferries  may  be  licensed,  franchised,  and  estab- 
lished by  the  county  court  on  rivers  forming  the  boundary  line  be- 
tween this  and  other  States,  although  the  limits  of  this  State  extend 
only  to  the  middle  of  the  stream — in  this  case  the  Mississippi  river. 
Memphis  v.  Overton,  3  Yer.,  389-392;  Conway  v.  Taylor,  1  Black,  66 
U.  S.,  603,  630,  17  L.  ed.,  191,  201;  Ferry  Co.  v.  East  St.  Louis,  17  Otto, 
107  U.  S.,  365,  27  L.  ed.,  419. 

3.  Ferries  between  States  interstate  commerce. — Ferries  transport- 
ing passengers  and  freight  between  this  and  another  State  are  not 
liable  for  this  tax,  because  such  business  is  interstate  commerce. 
Ferry  Co.  v.  Pennsylvania,  114  U.  S.,  196,  29  L.  ed.,  158. 

FLYING  JENNIES. 

In  cities,  towns,  and  taxing  districts  of  over  30,000 

inhabitants,  each,  per  month   $        5  00 

In  cities,  towns,  and  taxing  districts  under  30,000. in- 
habitants, each,  per  month  2  50  ■ 


Eevenue  Law  and  Rate  of  Taxation.  37 

FORTUNE  TELLERS. 
Each,  per  annum  $      10  00 

FRUIT  STANDS. 

In  cities,  towns,  or  taxing  districts  of  50,000  inhabit- 
ants or  over,  each,  per  annum $        5  00 

In  cities,  towns,  or  taxing  districts  under  50,000  in- 
habitants, each,  per  annum •. .  . .  2  50 

Provided,  that  this  shall  not  apply  to  persons  en- 
gaged in  the  mercantile  business,  paying  an  ad  va- 
lorem merchant's  or  privilege  tax  as  such,  and  who 
shall  sell  fruit  as  an  incident  thereto  from  the  same 
established  business  place,  when  the  ad  valorem 
value  of  their  stock  of  fruit  does  not  exceed  twenty 
per  centum  of  the  value  of  their  general  stock  of 
merchandise. 

FUTURES. 

Each  and  every  person,  firm,  partnership,  or  corpora- 
tion doing  a  brokerage  or  commission  business  for 
cash  or  actual  future  delivery  on  the  regularly  or- 
ganized exchanges  of  the  country  or  through  any 
member  of  said  exchanges  in  cities,  towns,  or  tax- 
ing districts  of  30,000  inhabitants  or  over,  or  with- 
in one  mile  of  said  city,  town,  or  taxing  district, 
each,  per  annum $    500  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from  20,- 
000  to  [less  than]  30,000  inhabitants,  or  within  one 
mile  of  said  city,  town,  or  taxing  district,  each,  per 
annum  . 400  00 

In  cities,  towns,  or  taxing  districts  of  less  than  20,000 
inhabitants,  or  within  one  mile  of  said  city,  town, 
or  taxing  district,  each,  per  annum 300  00 

Provided,  that  nothing  in  this  act  shall  be  construed 
to  license  any  business  now  prohibited  by  law. 

GAMES. 

Billiard  tables,  pool  tables,  bagatelle  tables,  tivoli  ta-  ' 
bles,  Jenny  Lind  tables,  tenpin  alleys,  roller  coast- 
ers,  or   shooting   galleries   or   stands,   on    each,   in 
cities,  towns,  or  taxing  districts  of  20,000  inhabit- 
ants or  over,  each,  per  annum,  in  each $      25  00 


38  Tennessee  Tax  Digest. 

In  cities,  towns,  or  taxing  districts  of  [and]  from  10,- 
000  to  [less  than]  20,000  inhabitants,  each,  per  an- 
num          15  00 

In  cities,  towns,  or  taxing  districts  of  10,000  and  less 

inhabitants,  each,  per  annum 10  00 

In  counties  outside  of  cities,  towns,  or  taxing  dis- 
tricts, each,  per  annum 25  00 

But  this  shall  not  apply  to  pool  or  billiard  tables  in 
private  houses  not  used  for  profit,  nor  to  tenpin  al- 
leys on  private  premises  not  used  for  profit  and  not 
open  to  the  public,  or  associations  for  social  pur- 

•  poses,  or  schools  where  no  liquors  or  refreshments 
are  sold. 

All  devices  used  by  persons  as  a  source  of  profit  to 
themselves,  such  as  throwing  at  wooden  figures  or 
any  other  object,  throwing  rings,  or  any  device  of 
like  nature,  and  striking  an  object  to  test  the 
strength,  and  blowing  to  test  the  lungs,  each,  per 
annum,  in  each  county $      10  00 

Not  affected  by  Acts  1907,  ch.  563. — This  tax  is  not  affected  in  any 
way  by  Acts  1907,  ch.  563,  for  the  reason  that  the  provisions  thereof 
do  not  in  any  way  change  the  provisions  here  made,  but  are  in  accord- 
ance with  them. — Ed. 

GAS  COMPANIES. 

In  cities,  towns,  or  taxing  districts  of  70,000  inhabit- 
ants or  over,  each,  per  annum $    700  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from  30,- 
000  to  [less  than]  70,000  inhabitants,  each,  per  an- 
num       350  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
20,000  to  [less  than]  30,000  inhabitants,  each,  per 
annum 250  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
10,000  to  [less  than]  20,000  inhabitants,  each,  per 
annum 125  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
4,000  to  [less  than]  10,000  inhabitants,  each,  per 
annum 75  00 

In  cities,  towns,  or  taxing  districts  under  4,000  inhab- 
itants, each,  per  annum 50  00 


Kevenue  Law  and  Rate  of  Taxation.  39 

No  municipality  owning  its  own  plant  shall  be  re- 
quired to  pay  this  tax,  except  in  cities,  towns,  or 
taxing  districts  of  more  than  8,000  inhabitants, 
which  sells  or  supplies  gas  for  commercial  pur- 
poses. 

HOTELS  AND  TAVERNS. 

For  each  room,  excepting  dining  rooms,  kitchens,  and 
parlors,  for  which  more  than  $1  per  day  is  charged, 
each  room,  per  annum  . $  75 

For  each  room,  excepting  dining  rooms,  kitchens,  and 
parlors,  for  which  is  charged  $1  or  less  per  day,  per 
room,  per  annum  

Hotels  kept  at  places  of  summer  resorts  to  be  taxed 
as  other  hotels,  but  may  be  paid  semiannually. 


50 


Privilege  of  a  sum  and  a  percentage  valid;  exemption  of  number  of 
rooms  valid. — A  privilege  tax  of  a  certain  sum  and  a  per  centum  on 
the  actual  rental  or  estimated  value  of  the  same  may  be  levied;  and 
the  fact  that  hotels  having  less  than  a  certain  number  of  rooms  are 
c'xempted  from  the  privilege  tax  does  not  invalidate  the  law,  because 
privileges  may  be  classified  and  the  tax  fixed  for  each  class.  Fulgum 
V.  Nashville,  8  Lea,  635,  638-640;  Robbins  v.  Taxing  District,  13  Lea, 
309;  Stratton  v.  Morris,  5  Pickle,  525. 


HUCKSTERS. 

Persons  who  either  at  stalls  or  booths  or  from  wagon 
sell  butter,  eggs,  poultry,  fruit,  or  other  produce 
from  the  farm,  garden,  or  orchard  directly  to  the 
consumers  in  cities,  towns,  or  taxing  districts  of 
60,000  inhabitants  or  over,  each,  per  annum $        5  00 

In  cities,  towns,  or  taxing  districts  of  [^"^^1  ^^om 
20,000  to  [less  than]  60,000  inhabitants,  each,  per 
annum 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
6,000  to  [less  than]  20,000  inhabitants,  each,  per 
annum 

In  cities,  towns,  or  taxing  districts  of  less  than  6,000 
inhabitants,  each,  per  annum  1  00 


3  00' 

2  00 


40  Tennessee  Tax  Digest. 

ICE. 
(Dealers  in.) 

This  shall  apply  to  each  person,  firm,  or  corporation 
selling  imported  or  home  ice,  and  to  each  ice  depot 
from  which  ice  is  delivered. 

In  cities,  towns,  or  taxing-  districts  of  35,000  inhabit- 
ants or  over,  each,  per  annum $    100  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
15,000  to  [less  than]  35,000  inhabitants,  each,  per 
annum 75  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
6,000  to  [less  than]  15,000  inhabitants,  each,  per 
annum 50  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
2,500  to  [less  than]  6,000  inhabitants,  each,  per  an- 
num           10  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
1,000  to  [less  than]  2,500  inhabitants,  each,  per  an- 
num   5  00 

Provided,  the  above  tax  shall  apply  to  and  be  paid 
when  the  factory  is  located  on  territory  adjacent  to 
such  city,  town,  or  taxing  district  within  a  distance 
of  two  miles.  Each  person,  firm,  or  corporation  re- 
tailing or  selling  ice  from  any  car  running  upon 
any  railroad  in  this  State,  in  lieu  of  all  other  taxes 
to  be  paid  in  any  county  of  the  State  through  which 
the  cars  run  and  in  which  such  sale  or  sales  may  be 
made   50  00 

Retail  ice  dealers,  except  manufacturers  running  wag- 
ons in  connection  with  their  business,  each  wagon, 
per  annum 5  00 

This  tax  shall  not  apply  to  municipal  corporations 
owning  and  operating  ice  works  and  plant. 

Provided,  that  this  tax  shall  not  apply  to  towns  un- 
der 1,000  inhabitants. 

Two  or  more  ice  depots  cannot  be  maintained  under  one  license  and 
one  tax. — Under  the  wording  of  this  statute  making  the  privilege  tax 
apply  to  each  ice  depot  from  which  ice  is  delivered,  and  under  the 
principle  of  the  decision  in  the  case  of  Grain  v.  State,  2  Yer.,  390,  393, 
there  must  be  a  license  and  tax  paid  for  each  of  such  ice  depots;  and 
two  or  more  such  ice  depots  cannot  be  maintained  under  one  license 
and  one  tax,  thus  obviating  the  decision  in  the  case  of  Howe  Ice  Co. 


llEVENUE  Law  and  Kate  of  Taxation.  41 

V.    Shelton,   MS.    opinion,   at    Nashville,    December   term,    1903,    which 
was  decided  under  Acts  1901,  ch.  128,  sec.  4,  pp.  200,  206,  212. 

INTELLIGENCE  OFFICES  AND  EMPLOYMENT 
AGENCIES. 

Each  office,  per  annum $      10  00 

ITINERANTS. 

Every  corporation,  partnership,  or  individual  acting 
as  itinerary  [itinerants],  whether  physician  or  not, 
■  either  selling  medicine  or  advertising  their  services, 
or  both,  by  appearing  on  the  streets  or  elsew^here, 
or  making  harangue  for  the  purpose  of  advertising 
or  selling  as  aforesaid,  shall  pay  to  the  State  comp- 
troller, direct,  a  privilege  tax  of  $JJjQO  p*^^  annum 

JQTjhe  w1iQk3tat£^  and  to^each  county,  municipal- 
ity, where  they  exercise  the  privilege,  as^follows : 

To  counties  having  a  population  of  60,000  or  over, 

per  annum   $      40  00  -^^ 

To  counties  having  a  population  of  30,000  and  less 

than  60,000,  per  annum 25  00.^ 

To  counties  having  a  less  population  than  30,000,  not 

more,  per  annum,  than 15  00  ' 

To  cities,  towns,  or  taxing  districts  having  a  popula- 
tion of  25,000  or  over,  per  annum 40  00 — ^ 

To  cities,  towns,  or  taxing  districts  having  a  popula- 
tion of  5,000  and  less  than  25,000,  per  annum 25  00^    " 

To  cities,  towns,  or  taxing  districts  having  a  popula- 
tion of  less  than  5,000,  not  more,  per  annum,  than.  .         15  00**^ — 

No  license  to  be  issued  for  less  than  a  year. 

Manufacturer  selling  his  medicine  through  druggist  in  and  at  drug- 
gist's store  is  not  subject  to  tax  on  itinerants.  —A  manufacturing  com- 
pany selling  its  medicines  through  a  druggist,  at  and  in  the  store  of 
the  druggist,  cannot  be  classed  as  itinerants  under  this  statute,  and 
such  company  is  not  subject  to  the  tax  on  itinerants.  Opinion  of 
Attorney-General  Gates. 

LAUNDRIES. 

(To  all  persons,  firms,  or  corporations  doing  a  public 
laundry  business.) 

In  cities,  towns,  or  taxing  districts  of  20,000  inhabit- 
ants or  over,  each,  per  annum .....$      50  00 


42  Tennessee  Tax  Digest. 

In  cities,  towns,  or  taxing  districts  of  [and]  from  5,- 
000  to  [less  than]  20,000  inhabitants,  each,  per  an- 
num          25  00 

All  under  5,000  inhabitants,  each,  per  annum 7  50 

This  shall  also  apply  to  such  laundries  run  by  hotels 
for  profit.  This  shall  not  include  towns  and  vil- 
lages of  less  than  1,000  inhabitants. 

Agents  for  laundries  located  outside  the  State,  for 
"each  laundry  so  represented  in  each  county 10  00 

Agents  for  nonresident  laundries  taxable. — The  privilege  tax  im- 
posed on  agents  for  laundries  located  outside  the  State  is  valid.  This 
is  not  commerce,  and  is  not  in  violation  of  the  interstate  commerce 
provision  of  the  constitution  of  the  United  States.  Smith  v.  Jackson. 
19  Pickle,  673. 

LIGHTING  COMPANIES. 

(Other  than  electric  light  companies  and  gas  companies.) 
Corporations,  companies,  firms,  individuals,  or  asso- 
ciations furnishing  lights  for  street  or  other  pur- 
poses to  towns,  cities,  or  taxing  districts,  or  rail- 
roads or  sleeping  car  companies  in  cities,  towns, 
or  taxing  districts  of  50,000  inhabitants  or  over, 

each,  per  annum,  in  each  county $    100  00 

In  cities,  towns,  or  taxing  districts  of  under  50,000 
and  over  20,000  inhabitants,  each,  per  annum,  in 

each  county 25  00  -^ 

In  cities,  towns,  or  taxing  districts  of  under  20,000 

inhabitants,  each,  per  annum,  in  each  county 10  00^-i^ 


LIGHTNING  ROD  DEALERS  OR  AGENTS. 

Each  dealer  or  agent  in  each  county  shall  pay,  per 

annum $    100  00 

Agents  exempt  because  of  interstate  commerce,  when  and  when 
not. — Agents  representing  nonresident  manufacturers  or  owners  of 
lightning  rods  in  another  State  may  sell  by  sample  and  take  orders  in 
this  State  for  such  lightning  rods,  and  fill  such  ord'ers,  without  becom- 
ing liable  for  this  tax,  though  if  such  agents  are  not  merely  taking 
orders  or  selling  by  sample  such  lightning  rods,  but  are  carrying  on  a 
business  in  this  State,  they  are  subject  to  this  tax.  This  statute,  in 
addition  to  being  a  revenue  statute,  is  a  public  regulation  intended  to 
protect  citizens  from  irresponsible  dealers  in  so  called  lightning  rods. 


Eevenue  Law  and  Rate  of  Taxation.  43 

Opinion  of  Attorney-General  Gates.  See  notes  under  the  headings  of 
Peddlers  and  Sewing  Machine  Gompanies  and  Dealers  in,  post,  pp.  56, 
61,  and  62. 

LIQUOR  DEALERS. 

Wholesale,  and,  in  addition,  taxed  as  other  mer- 
chants   $    500  00 

Retail,  taxed  as  other  merchants,  and,  in  addition, 
shall  pay  as  follows : 

In  cities,  taxing  districts,  or  towns  of  6,000  inhabit- 
ants or  over,  each,  per  annum 500  00- 

At  any  place,  city,  taxing  district,  or  town  of  less  than 
6,000  inhabitants,  each,  per  annum 500  00- 

Provided,  that  in  towns  of  less  than  6,000  inhabitants 
whose  charters  of  incorporation  have  been  abol- 
ished to  take  effect  before  January  10,  1908,  deal- 
ers shall  not  be  liable  for  the  above  tax,  but  shall 
pay  as  provided  in  the  revenue  act  of  1903. 

Persons  selling  beer  or  any  quantity  of  liquors  on 
steamboats,  flatboats,  or  any  other  vessel  or  water 
craft  or  from  railroad  cars,  shall  pay  a  tax,  each,  in 
lieu  of  all  other  taxes  to  be  paid  in  any  county  they 
may  elect,  per  annum 500  00 

Persons  selling  liquors  in  quantities  of  one  quart  or 
more,  except  manufacturers  selling  to  dealers  in 
original  packages  of  not  less  than  five  gallons,  are 
wholesale  dealers,  and  persons  selling  smaller 
quantities  than  five  gallons  are  retail  dealers;  and 
the  tax  on  liquor  dealers  applies  to  all  drug  stores, 
except  in  uses  of  wine  for  sacramental  purposes 
and  alcohol  for  domestic  purposes.  No  producers 
of  grape  wine,  where  they  raise  and  make  the  wine 
themselves,  shall  pay  any  privilege  tax  for  selling 
the  same ;  provided,  they  shall  not  sell  in  quantities 
of  less  than  one  and  a  half  (1>^)  gallons.  Liquor 
dealers  are  defined  as  every  person,  company,  or 
firm  selling  spirituous,  vinous,  or  malt  liquors, 
beer  or  ale,  or  intoxicating  bitters,  or  any  medi- 
cated or  adulterated  cider ;  or  any  social  club  or 
association,  incorporated  or  otherwise,  which  han- 
dles such  liquors  for  sale.  The  procuring  of 
United  States  revenue  license  to  wholesale  or  re- 
tail liquor  dealers  shall  be  taken  as  prima  facie  evi- 


44  Tennessee  Tax  Digest. 

dence  that  the  parties  are  in  the  wholesale  or  retail 
liquor  business,  and  are  subject  to  State  and  county 
taxes,  unless  established  by  proof  that  they  are  not 
so  engaged.  Upon  any  clerk's  receiving  knowledge 
of  such  internal  revenue  license,  he  shall  have  a 
right  to  collect  the  taxes  by  distress  warrants. 

1.  Wholesale  and  retail  liquor  dealers  defined  and  distinguished. — 

The  above  statutory  definition  of  wholesale  and  retail  liquor  dealers 
is  apparently  confusing;  but  the  meaning  seems  to  be  clear  that  a 
retail  dealer,  licensed  as  such,  may  sell  in  any  quantities  less  than 
five  gallons,  while  a  wholesale  dealer,  licensed  as  such,  may  sell  in  any 
quantities  not  less  than  one  quart.  The  limit  of  the  maximum  quan- 
tity which  the  retail  dealer  may  sell  is  any  quantity  less  than  five  gal- 
lons, while  the  limit  of  the  minimum  quantity  which  the  wholesale 
dealer  may  sell  is  one  quart.  The  apparent  confusion  grows  out  of 
the  fact  that  both  retail  and  wholesale  licensed  dealers  may  sell  any 
quantities  of  a  quart  or  more  and  under  five  gallons,  and  any  quantity 
between  such  minimum  and  maximum.  But  the  distinctive  character- 
istic of  each  is  that  the  wholesale  licensed  dealer  is  unlimited  as  to  the 
maximum  quantity  of  sales,  and  is  only  limited  to  the  minimum  quan- 
tity of  one  quart,  while  the  retail  licensed  dealer  is  unlimited  as  to  the 
minimum  quantity  of  sales,  and  is  only  limited  to  the  maximum  quan- 
tity of  less  than  five  gallons.  The  license  must  show  whether  it  is 
for  wholesale  or  retail  dealing,  and  then  the  statute  prescribes  the 
maximum  quantity  of  sales  for  the  retail  dealer  and  the  minimum  quan- 
tity for  the  wholesale  dealer,  and  the  licensee  must  govern  himself 
accordingly.  But  where  the  privilege  is  being  exercised  by  one  with- 
out license,  and  sales  of  quantities  between  the  maximum  and  mini- 
mum only  are  made,  the  dealer  may,  under  the  usual  definition,  be 
either  a  wholesale  or  retail  dealer — a  wholesaler  dealer,  if  he  sells  to 
other  dealers  only:  and  a  retail  dealer,  if  he  sells  to  consumers  only; 
and  if  he  sells  to  both,  he  may  be  classed  as  either  a  wholesale  or 
retail  dealer,  or  both,  but  will  be  liable  for  only  one  tax.  The  distinc- 
tion within  this  narrow  limit  is  only  important  in  order  that  the  defend- 
ants may  be  properly  characterized  and  charged  in  indictments  or 
presentments  for  the  violation  of  the  statute  in  selling  without  a 
license  and  in  proceedings  to  collect  the  tax  and  penalties.  There  is 
no  difference  in  the  amount  of  the  tax,  unless  the  case  falls  within  the 
first  proviso. — Ed. 

As  to  distinction  between  wholesale  and  retail  dealers  where  not 
specifically  defined  by  statute,  as  in  cases  falling  within  the  above 
maximum  and  minimum  quantities,  see  Harrison  v.  State,  12  Pickle, 
550,  and  citations. 

2.  Prohibition  of  sales  of  intoxicating  liquors  except  by  manufac- 
turers in  wholesale  packages  or  quantities  is  valid.— The  four  mile  law 


Kevenue  Law  and  Eate  of  Taxation.  45 

statutes  (Acts  1877,  ch.  23;  Acts  1887,  ch.  167;  Acts  1899,  ch.  221;  Acts 
1903,  ch.  2;  and  Acts  1907,  ch.  17)  prohibiting  the  sale  of  intoxicating 
liquors,  except  in  certain  incorporated  cities,  are  not  unconstitutional, 
.because  they  except  from  their  operation  sales  by  manufacturers  of 
such  liquors  in  wholesale  packages  or  quantities,  which  must  be  in 
packages  or  quantities  designed  and  suitable  for  the  purpose  of  trade, 
and  to  be  sold  again,  and  not  sales  to  persons  for  consumption  or  as 
retailers.     Webster  v.  State,  2  Gates,  491,  495-507. 

3.  What  constitutes  wholesale  packages  or  quantities  of  intoxica- 
ting liquors. — The  sales  of  intoxicating  liquors  "  in  wholesale  packages 
or  quantities  "  that  may  be  lawfully  made  by  manufacturers,  under 
the  exception  in  their  favor  in  the  four  mile  law,  are  sales  to  purchas- 
ers of  packages  or  quantities  for  the  purposes  of  trade,  and  to  be  sold 
again,  and  not  sales  to  persons  for  consumption.  Harrison  v.  State, 
12  Pickle,  548. 

4.  Manufacturer  may  sell  to  dealers  in  unbroken  packages  of  not 
less  than  five  gallons  without  license. —A  manufacturer  of  liquor  out 
of  the  produce  of  this  State,  who  sells  the  same  from  his  place  of  man- 
ufacture in  unbroken  packages  or  as  manufacturer  to  dealers,  is  not  a 
dealer  in  liquor,  and  is  not  liable  for  the  privilege  tax  as  such  under 
the  revenue  acts  of  1881  and  1883.  Taylor  v.  Vincent,  12  Lea,  282, 
285;  Steel  &  Wire  Co.  v.  Speed,  2  Gates,  540.  But  under  this  statute., 
the  manufacturer  can  now  sell  to  dealers  only  in  original  packages  of 
not  less  than  five  gallons,  without  the  license  and  payment  of  the  privi- 
lege tax. — Ed. 

5.  Manufacturer  of  liquor  cannot  retail  to  consumers  without 
license. — A  manufacturer  of  liquor  out  of  the  products  of  this  State, 
who  sells  by  retail  to  consumers,  is  liable  for  the  privilege  tax  as  a 
retail  liquor  dealer,  and  is  also  indictable  for  selling  \vithout  having  first 
taken  the  oath  not  to  adulterate,  and  without  having  given  bond,  etc. 
Webb  V.  State,  11  Lea,  662. 

61  May  recover  wholesale  privilege,  when  liable  for  retail. — But  un- 
der the  same  facts  as  in  the  last  note,  where  the  manufacturer  had 
paid  the  privilege  tax  as  a  wholesale  liquor  dealer  under  protest,  and 
sued  to  recover  same,  he  was  permitted  to  do  so,  although  he  is  said 
to  be  liable  for  the  retail  liquor  dealer's  privilege  tax,  which  in  no 
case  was  less  than  the  wholesale  liquor  dealer's  privilege  tax.  Webb 
V.  State,  11  Lea,  662,  667;  Acts  1881,  ch.  149,  sec.  4,  p.  201. 

7.  Producer  of  wine  may  sell  without  license,  when. — Under  this 
statute,  a  producer  of  wine  out  of  grapes  raised  by  himself  may  sell 
the  same  to  consumers  or  dealers  in  quantities  of  not  less  than  one 
and  a  half  gallons  without  a  liquor  dealer's  license. — Ed.     But  before 


46  Tennessee  Tax  Digest. 

this  statute,  and  similar  statutes,  a  manufacturer  of  wine  out  of  grapes 
produced  in  this  State  by  himself,  selling  his  wine  to  consumers  with- 
out a  liquor  dealer's  license,  rendered  hinjself  liable  for  the  privilege 
tax  imposed  on  liquor  dealers,  and  subjected  himself  to  indictment 
and  the  penalties  for  exercising  the  privilege  without  license,  under  a 
statute  imposing  a  privilege  tax  on  all  liquor  dealers  "  except  manu- 
facturers who  sell  to  be  sold  again."  Kurth  v.  State,  2  Pickle,  134; 
Steel  &  Wire  Co.  v.  Speed,  2  Gates,  540.  But  if  such  producer  of  wine 
sell  the  same  in  quantities  of  less  than  one  and  one-half  gallons,  he 
will  be  subject  to  the  tax  under  this  statute;  and  if  it  be  sold  in  such 
case  without  license,  he  will  be  subject  to  the  penalties  prescribed  and 
to  indictment. — Ed, 

8.  Wine  fermented  liquor;  statute  includes  spirituous  and  fermented 
liquor. — Wine  is  not  spirituous  liquor.  Wine  is  fermented  liquor, 
while  spirits  are  distilled  liquors.  Caswell  v.  State,  2  Hum.,  402;  Fritz 
V.  State,  1  Bax.,  15;  Sarlls  v.  United  States,  152  U.  S.,  576,  38  L.  ed.,  558. 
But,  in  view  of  this  statute,  this  distinction  is  immaterial,  because  it 
expressly  includes  spirituous,  vinous,  and  malt  liquors,  etc. — Ed. 

9.  Druggists  limited  by  statute. — Druggists  can  sell  wine  for  sac- 
ramental purposes  and  alcohol  for  domestic  purposes;  but  if  they  sell 
liquors,  otherwise  than  in  the  excepted  cases,  they  are  subject  to  the 
laws  governing  and  pertaining  to  liquor  dealers.  Druggist  Cases,  1 
Pickle,  449. 

10.  Druggists  selling  within  provisions  of  statute  are  not  liable 
because  they  have  federal  license. — Druggists  selling  wine  for  sacra- 
mental purposes  and  alcohol  for  domestic  purposes  are  not  liable  for 
the  privilege  tax  imposed  upon  liquor  dealers,  though  they  may  be 
compelled,  under  the  federal  revenue  laws,  to  take  out  a  license  from 
the  federal  government  for  such  sales.  But  the  sales  must  be  confined 
to  these  purposes,  and  such  sales  cannot  be  used  to  cover  or  screen 
sales  for  other  purposes  not  authorized  by  the  statute.  Opinion  of 
Attorney-General  Gates. 

.11.  Dealers  must  pay  merchant's  tax  and  this  privilege. — In  addi- 
tion to  this  privilege  tax,  liquor  dealers  must  pay  taxes  as  merchants. 
Kelly  V.  Dwyer,  7  Lea,  180.     This  statute  so  expressly  provides. — Ed. 

12.  Social  clubs  liable. — Social  clubs  selling  liquors  are  liable  for  the 
privilege  tax  imposed  upon  liquor  dealers.  Hermitage  Club  v.  Shel- 
ton,  20  Pickle,  101. 

13.  Licensed  wholesale  liquor  dealers  are  not  subject  to  tax'f or  selling 
beer  either  as  owners  or  as  agents. — Wholesale  liquor  dealers,  licensed 
as  such,  purchasing  beer  and  selling  it  as  their  own,  or  selling  it  upon 


Kevenue  Law  and  Rate  of  Taxation.  47 

commission,  are  not  liable  for  the  separate  and  independent  privilege 
tax  imposed  upon  agents  of  breweries.  Opinion  of  Attorney-General 
Gates. 

14.  Liability  of  distillers  for  selling  liquors. — A  distiller  selling 
liquors  otherwise  than  to  dealers  in  original  packages  of  not  less  than 
five  gallons  is  liable  for  the  privilege  tax  imposed  upon  liquor  dealers 
by  this  act.     Opinion  of  Attorney-General  Gates. 

15.  Liability  for  privilege  tax  for  selling  liquor  in  violation  of  the 
four  mile  law. — While  the  payment  of  a  privilege  tax  will  not  author- 
ize sales  of  liquor  in  violation  of  the  four  mile  law  and  will  not  pro- 
tect the  offender  against  prosecution,  yet  if  one  sells  liquor  in  viola- 
tion of  such  law,  whether  openly  or  clandestinely,  he  is  liable  for  the 
privilege  tax  imposed.     Opinion  of  Attorney-General  Gates. 

16.  License  issued  before  this  act  and  postdated  is  not  authorized, 
and  the  new  rate  prescribed  by  this  act  must  be  paid. — License  issued 
before  this  act  became  effective  and  dated  afterwards  to  run  for  one 
year  from  the  postdate,  at  the  rate  of  tax  prescribed  by  Acts  1903,  ch. 
257,  sec.  4,  a  less  rate  than  that  prescribed  by  this  act,  is  not  author- 
ized, and  the  tax  prescribed  by  this  act  must  be  paid.  Opinion  of 
Attorney-General   Gates. 

17.  Increased  rate  after  license  issued  must  be  paid. — The  rate  of 
taxation  on  a  privilege  may  be  changed  by  the  legislature  pending  the 
period  for  which  a  license  is  issued,  and  the  tax  must  be  paid  accord- 
ing to  the  rate  fixed  by  law  for  any  given  time.  The  license  is  not  a 
contract  binding  on  the  State.     Kelly  v.  Dwyer,  7  Lea,  180,  187,  193. 

18.  Hop  tonic  and  homestead  cider,  when  intoxicating  drinks,  are 
intoxicating  liquors  in  violation  of  four  mile  law. — A  sale  within 
four  miles  of  a  schoolhouse,  and  outside  of  an  incorporated  town,  of 
"  hop  tonic  ■'  and  *'  homestead  cider,"  drinks  that  are  capable  of  pro- 
ducing intoxication,  falls  within  the  prohibition  of  the  four  mile  law 
against  the  sale  of  *'  intoxicating  beverages  "  or  "  intoxicating  liquors  " 
within  four  miles  of  any  schoolhouse  and  outside  of  an  incorporated 
town.     Moore  v.  State,  12  Pickle,  544. 

19.  Rules  for  determining  when  Pcruna  or  other  compound  medi- 
cines are  intoxicants  or  "intoxicating  bitters." — Whether  Peruna  is 
embraced  within  the  meaning  of  the  statute  as  "  intoxicating  bitters  " 
is  a  question  of  fact,  and  v^hether  the  sale  of  Peruna  renders  the  seller 
liable  for  the  tax  imposed  upon  liquor  dealers  is  also  a  question  of 
fact  to  be  determined  by  the  facts  and  circumstances  of  each  particu- 
lar case.  If  it  be  sold  in  good  faith  as  a  medicine,  the  seller  is  not 
liable  for  the  tax,  although  it  may  contain  a  large  part  of  alcohol  and 


48  Ten^nessee  Tax  Digest. 

if  taken  in  large  quantities  might  produce  intoxication.  If  it  is  sold 
to  be  drunk  as  a  beverage  or  sold  knowingly  to  persons  who  bought 
it  lor  use  as  a  beverage;  if,  as  a  matter  of  fact,  such  preparation  is  in- 
toxicating when  used  as  a  beverage,  then  the  seller  would  be  liable 
for  the  tax  imposed  upon  liquor  dealers,  for  in  such  case  the  prepara- 
tion could  fairly  be  classed  as  "  intoxicating  bitters." 

The  fact  that  a  compound,  patent,  or  proprietary  medicine  may 
contain  as  one  of  its  ingredients  a  given  amount  of  alcohol  is  not 
necessarily  determinative  of  the  question  whether  it  is  an  intoxicant, 
because  it  is  a  matter  of  common  knowledge  that  alcohol,  to  a  greater 
or  less  degree,  is  necessary  for  the  preservation  of  the  other  ingre- 
dients which  go  to  make  up  such  compound,  patent,  or  proprietary 
medicine;  and  the  fact  that  such  preparations  when  taken  in  sufficient 
quantities  will  intoxicate  does  not  furnish  a  sufficient  criterion  to  class 
them  as  intoxicants  or  "  intoxicating  bitters."  Opinion  of  Attorney- 
General  Gates. 

20.  License  for  not  less  than  a  quarter  of  a  year. — License  cannot 
be  issued  for  a  time  less  than  a  quarter  of  a  year.  See  sec.  27i  (2a), 
Gode,  sec.  1003,  and  notes,  post,  p.  161. 


LITIGATION. 

Each  suit  in  law  or  equity  in  courts  of  record,  to  be 

paid  by  the  unsuccessful  party $        2  50 

Each  indictment  or  presentment 5  00 

Each  appeal  to  the  supreme  court  in  criminal  cases,  if 
defendant  is  unsuccessful   7  50 

Each  appeal  or  writ  of  error  or  certiorari  from  the 
circuit  or  county  court  or  chancery  court  to  the  su- 
preme court 5  00 

Each  appeal  or  certiorari  from  a  justice  of  the  peace.  2  50 

Provided,  that  on  appeal  cases  from  justices'  courts, 
where  the  case  is  compromised  before  trial,  this 
tax  shall  not  accrue. 

All  of  the  above  taxes  shall  be  taxed  in  bills  of  costs, 
and  are  hereby  declared  part  of  the  costs  in  the 
cases,  and  shall  in  no  case  be  remitted  when  such 
tax  can  be  made  out  of  the  defendant ;  and  said 
ofificers  collecting  said  taxes  and  under  the  small 
ofifense  act  shall  report  the  amount  collected  by 
them  every  ninety  days,  and  pay  the  same  over  to 
the  treasurer  of  the  State,  and  report  the  same  to 
the  comptroller. 


Eevenue  Law  and  Rate  of  Taxation.  49 

No  taxes  shall  be  paid  on  application  for  dower  or 
homestead,  and  no  taxes  on  application  of  guar- 
dians to  sell  property  for  maintenance  of  wards,  or 
to  sell  or  exchange  property  for  manifest  interest 
of  wards,  or  to  trench  on  the  property  of  wards,  or 
on  application  for  petition  [partition],  and  no  taxes 
on  suits  brought  by  the  State,  county,  or  munici- 
pality to  collect  taxes ;  provided,  that  any  suit  com- 
menced in  a  court  of  record  and  carried  to  another 
court  of  concurrent  jurisdiction  and  appeals  from 
the  county  court  to  the  circuit  court  or  criminal 
court,  but  one  litigation  tax  shall  be  paid ;  provided, 
that  if  any  judge  or  attorney-general  shall  remit 
any  part  of  the  State  tax,  the  same  shall  be  taken 
by  the  comptroller  out  of  the  salary  of  the  judge 
or  attorney-general  remitting  same. 

1.  This  tax  is  constitutional. — The  statute  imposing  a  tax  on  litiga- 
tion to  be  paid  by  the  unsuccessful  party  is  not  unconstitutional,  but 
valid.  Harrison  v.  Willis,  7  Heis.,  35:  Lawyers'  Tax  Cases,  8  Heis., 
638;  State  v.  Stanley,  3  Lea,  525. 

2.  "Unsuccessful  party"  defined. — The  party  adjudged  to  pay  the 
costs  is  the  unsuccessful  party  with  reference  to  the  tax  on  litigation, 
though  otherwise  successful.  State  v.  Cole,  6  Lea,  492,  493:  Elliston 
V.  Winstead,  10  Lea,  472,  473;  State  Tax  Cases,  12  Lea,  746. 

3.  Surety  of  unsuccessful  party  not  liable  for  the  tax. — A  surety  on 
a  prosecution  or  appeal  bond,  against  whom,  with  his  principal  as  the 
unsuccessful  party,  the  costs  of  the  cause  are  adjudged,  is  not  liable 
for  the  tax  on  litigation.     State  Tax  Cases,  12  Lea,  744. 

4.  Successful  party  not  liable  for. — The  State  is  not  entitled  to  re- 
cover as  costs,  against  the  successful  party,  the  tax  imposed  upon  the 
unsuccessful  party,  in  case  of  the  latter's  insolvency.  State  v.  Nance, 
1  Lea,  644:  State  v.  Stanley,  3  Lea,  524,  525;  Galbraith  v.  Gaines,  10 
Lea,  573. 

5.  Successful  party  is  liable  for  State  tax  on  litigation  accrued  at 
his  instance  when  it  cannot  be  collected  out  of  the  unsuccessful 
party. — But  the  supreme  court  decided  in  an  oral  opinion  at  Jackson, 
April  term,  1899,  in  the  case  of  the  Illinois  Central  Railroad  Co.  v. 
T.  A.  Bolton,  that  the  successful  party  is  liable  for  the  State  tax  upon 
litigation  as  costs  accruing  at  his  instance  when  execution  against 
the  unsuccessful  party  has  been  returned  nulla  bona,  because  the 
statute  had  declared  such  taxes  to  be  part  of  the  costs  in  the  cases. 


50  Tennessee  Tax  Digest. 

Acts  1897,  ch.  2,  was  cited.  Subsequent  revenue  acts,  including  that 
of  1907,  hav€  made  the  same  declaration.  The  tax  in  this  case  was 
likely  that  upon  the  appeal,  for  which  the  successful  appellant  was 
held  liable,  because  it  could  not  be  collected  out  of  the  unsuccessful 
appellee.  The  tax  cannot  be  said  to  accrue  at  the  instance  of  the  suc- 
cessful party,  unless  he  be  the  actor  in  the  suit,  as  plaintiff  in  the 
lower  court  or  appellant  in  the  supreme  court.  See  Code,  sec.  4945. — 
Ed. 

6.  But  if  paid,  collector  bound  to  account  for. — But  a  person  author- 
ized to  collect  it  is  liable  to  the  State  for  the  tax  collected  by  him  from 
the  successful  party,  if  not  paid  under  protest,  unless  he  shows  that 
he  has  not  repaid  it  to  the  party,  or  has  been  sued  for  it  by  him,  or 
notified  by  him  not  to  pay  it  over.  Galbraith  v.  Gaines,  10  Lea,  568, 
573-575. 

7.  Partial  payment  applied  to  tax. — If  the  clerk  receives  from  the 
unsuccessful  party  a  sum  insufficient  to  pay  all  the  costs,  he  should 
pay  the  State  tax  first,  unless  the  party  himself  should  make  an  appli- 
cation of  the  payment  to  a  specific  part  of  the  costs.  State  v.  Stanley, 
3  Lea,  524;  State  Tax  Cases,  12  Lea,  746;  Griffin,  Ex  parte,  4  Pickle, 
550,  551. 

8.  Litigation  tax  is  not  costs,  but  a  specific  tax  for  revenue. — Tax 

on  litigation  is  not  costs  in  the  cause,  that  is,  it  is  not  a  part  of  the 
necessary  expenses  incident  to  the  conduct  of  the  suit  and  disburse- 
ments allowed  by  law,  as  fees  to  witnesses  and  officers  of  court;  but 
it  is  imposed  as  a  specific  tax  upon  unsuccessful  litigants  for  the  pur- 
pose of  raising  revenue  for  the  State.  State  v.  Nance,  1  Lea,  644,  645; 
State  V.  Stanley,  3  Lea,  525;  State  v.  Hartman,  5  Lea,  118,  119;  Ellis- 
ton  V.  Winstead,  10  Lea,  473;  Galbraith  v.  Gaines,  10  Lea,  573;  State 
Tax  Cases,  12  Lea,  745,  746;  Eastman  v.  Nashville,  13  Lea,  722;  John- 
son V.  State,  1  Pickle,  327;  Griffin,  Ex  parte,  4  Pickle,  550;  State  v.  Da- 
vidson Co.,  12  Pickle,  182;  Knox  Co.  v.  Fox,  23  Pickle,  729. 

9.  Tax  not  costs,  though  so  declared  by  legislature,  and  no  im- 
prisonment for  nonpayment.— This  tax  is  not  costs,  and  a  nolle 
prosequi  entered  to  an  indictment,  upon  condition  that  the  "  defend- 
ant pay  the  costs  of  the  cause,"  does  not  render  him  liable  for  the 
State  and  county  tax  on  the  suit.  State  v.  Hartman,  5  Lea,  118.  A 
person  convicted  of  a  misdemeanor,  and,  in  default  of  paying  or  secur- 
ing the  *'  fine  and  costs,"  sentenced  to  the  county  workhouse  to  work 
the  same  out,  cannot  be  detained  to  work  out  the  tax  on  litigation. 
Johnson  v.  State,  1  Pickle,  325.  This  tax  is  not  costs  in  a  misde- 
meanor case  in  such  sense  that  the  convict  may  be  imprisoned  for  it, 
upon  his  failure  to  pay  or  secure  it,  though  it  is  declared  by  statute 
to  be  a  part  of  the  costs.  Griffin,  Ex  parte,  4  Pickle,  547,  550;  State  v. 
Davidson  Co.,  12  Pickle,  182;  Knox  Co.  v,  Fox,  23  Pickle,  729. 


Revenue  Law  and  Ra.te  of  Taxation.  51 

10.  Tax  accrues  when  suit  commenced. — The  tax  on  litigation  ac- 
crues when  the  suit  is  commenced;  and  where  it  is  compromised  be- 
fore the  return  day  of  the  writ,  and  dismissed,  the  defendant  agreeing 
to  pay  the  costs  is  the  unsuccessful  party,  and  is  liable  for  the  tax. 
Elliston  V.  Winstead,  10  Lea,  472. 

11.  Application  and  levy. — This  statute  applies  to  criminal  as  well 
as  civil  cases,  and  county  courts  may  assess  the  tax  in  both  cases  for 
the  counties.     State  v.  Howran,  8  Heis.,  824. 

12.  Litigation  tax  on  motions,  when. — Motions,  when  substitutes 
for  the  common  law  actions  on  the  case  or  actions  of  debt,  are  tax- 
able with  the  litigation  tax.  State  v.  Allison,  2  Swan,  373;  Motions 
against  Curry,  12  Heis.,  51 ;  Woodward  v.  Alston,  12  Heis.,  595. 

13.  Motion  against  sheriff  subject  to  tax. — A  motion  against  a 
sheriff  for  an  insufficient  return  of  an  execution  is,  in  substance  and 
legal  effect,  a  suit  or  action,  and,  therefore,  subject  to  the  tax  on  liti- 
liation.  State  v.  Allison,  2  Swan,  375;  Motions  against  Curry,  12  Heis., 
51;  Woodward  v.  Alston,  12  Heis.,  595. 

14.  But  not  in  supreme  court. —  But  the  same  motion  in  the  supreme 
court  was  held  not  to  be  subject  to  the  tax  on  litigation,  for  the  rea- 
son given  that  it  is  only  a  means  of  enforcing  a  judgment  already 
rendered,  and  is  not  an  independent  suit,  and  could  not  be  maintained 
in  the  supreme  court  as  an  original  suit,  but  it  is  a  proceeding  inci- 
dental to  the  appellate  jurisdiction  of  the  supreme  court.  Motions 
against  Curry,  12  Heis..  51;  Woodward  v.  Alston,  12  Heis.,  595;  Mc- 
intosh V.  Paul,  6  Lea,  45,  47. 

15.  Motion  against  clerk  subject  to  tax. — A  motion  made  to  recover 
from  a  clerk  fees  received  by  him  for  enrollments  not  made  is  a  suit 
subject  to  the  tax  on  litigation.  Woodward  v.  Alston,  12  Heis.,  581, 
595. 

16.  Litigation  tax  on  bastardy  cases. — Litigation  tax  on  bastardy 
cases  must  be  taxed  and  collected  by  the  clerk,  and  for  his  failure  to 
do  so  he  may  become  liable  therefor  himself.  State  v.  Cole,  6  Lea, 
492,  493. 

17.  No  litigation  tax  on  dower  and  certain  guardian  cases  under  this 
statute;  former  rule  under  statutes  making  no  exceptions. — Under 
statutes  not  excepting,  dower  cases  and  cases  of  petition  by  guardian 
lo  invest  ward's  funds  in  land  were  subject  to  the  tax  on  litigation. 
State  V.  Cole,  6  Lea,  492,  493.  But  under  this  statute,  these  cases  are 
excepted,  and,  therefore,  are  not  subject  to  the  tax. — Ed. 


52  Tennessee  Tax  Digest. 

18.  Tax  on  trials  for  violation  of  town  ordinances. — Trials  for  the 
violation  of  town  ordinances  are  not  subject  to  the  tax  on  litigation. 
State  V.  Mason,  3  Lea,  649.  But  under  this  statute,  the  litigation  tax 
of  two  dollars  and  fifty  cents  would  attach  upon  appeals  to  the  circuit 
court,  and  five  dollars  upon  appeals,  etc.,  to  the  supreme  court.  There 
is  no  tax  before  the  city  police  court  or  recorder's  court,  because  it  is 
not  a  court  of  record,  and  the  litigation  tax  is  not  imposed  by  this 
statute  upon  cases  before  courts  not  of  record.  City  recorder's  courts 
or  police  courts  of  record  may  be  established,  and  there  may  possibly 
be  such  a  special  court  or  courts  in  this  State;  and  if  so,  the  tax  would 
attach  to  all  suits  therein. — Ed. 

19.  City  not  liable  for;  no  imprisonment  to  secure  payment  of. — 

The  tax  upon  cases  tried  in  the  municipal  courts  is  to  be  paid  b}^  the 
parties  convicted,  and  is  not  a  tax  imposed  upon  the  city  or  the  exer- 
cise of  one  of  its  agencies  or  powers,  nor  is  it  costs  in  cases  tried 
before  these  courts;  and  the  convict  cannot  be  imprisoned  to  secure 
the  payment  of  this  tax.  The  city  is  not  liable  for  this  tax  unless  it 
is  collected.  Eastman  v.  Nashville,  13  Lea,  717,  722;  Johnson  v.  State, 
1  Pickle,  327,  328.     But  see  the  next  preceding  note. 

20.  Litigation  tax  on  certiorari  from  justice,  though  compromised 
before  trial. — The  litigation  tax  accrues,  though  the  certiorari  from  a 
justice  of  the  peace  be  compromised  and  dismissed  before  trial,  for 
the  reason  that  the  tax  is  imposed  upon  each  appeal  or  certiorari,  and 
app.eal  cases  only  are  excepted  where  compromised  before  trial.  Opin- 
ion of  Assistant  Attorney-General  Faw. 

21.  What  litigation  tax  on  cases  in  court  of  civil  appeals. — There  is 
no  litigation  tax  on  appeals  to  the  court  of  civil  appeals.  The  tax  on 
suits  in  courts  of  record  may  accrue  in  that  court;  but  the  tax  on  ap- 
peals, etc.,  to  the  supreme  court  will  not  accrue  in  the  court  of  civil 
appeals. — Ed. 


LIVERY,  SALE,  OR  FEED  STABLES. 

Each  stall,  per  annum $  50  ^ 

Outside  of  towns  of  more  than  5,000  and  less  than 
5,500  population  in  counties  of  more  than  24,900 
and  less  than  25,000  population,  per  annum 5  00*^ 

1.  Licensed  livery  stable  keeper  not  liable  for  privilege  on  bug- 
gies.— It  was  held  in  Bell  v.  Watson,  3  Lea,  328,  that  where  a  livery 
stable  keeper  was  licensed  as  such,  he  was  not  liable  for  a  privilege 
tax  on  his  buggies,  the  running  of  which  was  also  a  privilege,  because 
this  was  an  essential  part  of  the  business  of  a  livery  stable,  and  be- 
cause it  would  not  be  presumed  that  the  legislature  intended  to  twice 


Eevenue  Law  and  Kate  of  Taxation.  53 

tax  the  same  business  for  exercising  the  same  privilege,  unless  ex- 
pressly so  provided,  which,  it  seems,  may  be  done.  Taxing  District 
V.  Emerson,  4  Lea,  314;  Taxing  District  v.  Brackett,  4  Lea,  323;  Kelly 
V.  Dwyer,  7  Lea,  180,  188;  Memphis  v.  Express  Co.,  18  Pickle,  243. 

2.  Except  in  carrying  passengers;  who  are  passengers  defined,  but 
rule  changed  by  statute. — Keepers  of  livery  stables  who  pay  privilege 
taxes  as  such  are  not  liable  for  the  vehicle  privilege  tax  for  the  vehi- 
cles used  in  the  course  of  their  ordinary  business  for  hire  to  customers, 
and  not  for  transportation  of  passengers.  Passengers  are  parties  trav- 
eling in  conveyances  from  point  to  point  for  a  stated  price,  as  parties 
traveling  from  depots  to  hotels  or  residences,  or  in  hacks  running 
regularly  between  different  towns,  or  for  so  much  per  head  between 
points  in  vehicles  not  necessarily  run  regularly.  Bell  v.  Watson,  3 
Lea,  328;  Kelly  v.  Dwyer,  7  Lea,  188;  Rainey  v.  Eslick,  oral  opinion, 
Nashville,  March,  1895.  But  it  seems  that  under  the  head  of  "  Trans- 
fer Business  for  Hire  "  there  is  no  additional  tax  on  livery  stables  for 
carrying  passengers.     See  said  heading,  post  p.  65. 

3.  May   keep   a   shed   without   paying   additional    privilege. — So,    a 

licensed  livery  stable  keeper  may  keep  stock  and  vehicles  under  a  shed 
without  additional  license,  where  the  keeping  of  a  shed  yard  was  also 
a  privilege.     Taxing  District  v.  Brackett,  4  Lea,  323. 

LUMBER  DEALERS. 

Lumber  dealers  who  buy  and  sell  lumber  sawed, 
dealers  in  sawed  logs,  and  dealers  in  staves  must 
pay  a  privilege  and  ad  valorem  tax  as  merchants ; 
provided,  that  merchants  who  also  deal  in  lumber 
shall  pay  only  one  privilege  tax. 

1.  Logs  and  lumber  are  exempt  as  "  articles  manufactured  from  the 
produce  of  the  soil,"  when. — Logs  grown  on  the  soil  of  the  State, 
when  in  the  hands  of  the  sawyer  or  mill-operating  manufacturer  and 
upon  his  yard  ready  to  be  sawed,  and  the  lumber  upon  his  yard,  cut 
from  said  logs,  are  articles  manufactured  from  the  produce  of  the 
State  within  the  meaning  of  the  constitution  (art.  2,  sec.  30)  exempt- 
ing from  taxation  all  articles  manufactured  from  the  produce  of  the 
State.     Benedict  v.  Davidson  Co.,  2  Gates.  183,  188-191. 

2.  Manufactured  articles  are  exempt,  but  a  privilege  tax  may  be  laid 
for  selling. — The  constitution  (art.  2,  sec.  30)  operates  to  protect  arti- 
cles manufactured  of  the  produce  of  the  State  from  taxation  while  it 
remains  in  the  manufacturer's  hands,  but  does  not  inhibit  the  laying 
of  a  privilege  tax  upon  the  occupation  of  selling  such  articles,  when 
pursued   even   by   the   manufacturer.     Kurth   v.    State,   2    Pickle,    134; 


54  Tennessee  Tax  Digest. 

Steel  &  Wire  Co.  v.  Speed,  2  Gates,  540;  Steel  &  Wire  Co.  v.  Speed, 
192  U.  S.,  522,  48  L.  ed.,  547.  See  notes  5-7,  and  11  under  sec.  3.  ante, 
pp.  11  and  12. 

MACHINES. 

Nickel-in-the-slot  machines  or  nickel-in-the-slot  mu- 
sic boxes  or  phonographs  or  other  machines  or  de- 
vices of  like  character  (not  run  in  violation  of  crim- 
inal law),  each,  per  annum $      10  00 

Penny-in-the-slot  machines,  each,  per  annum -.  .  2  50 

Provided,  that  this  shall  not  apply  to  merchandise 
machines  delivering  merchandise  and  kept  by  deal- 
ers in  their  regular  place  of  business,  paying  a  priv- 
ilege tax  as  merchant. 

MAGIC  LANTERN  SHOWS. 
(See  Circuses  and  Menageries.) 

MARRIAGE  LICENSE. 

Each  (for  school  purposes,  and  the  tax  to  be  kept  in 
the  county)   $        1  00--^ 

PARCEL  CARS. 

Express  or  parcel  cars,  running  on  streets,  railroads, 
or  dummy  lines,  in  counties  of  50,000  inhabitants 
or  over,  each  car,  per  annum $      50  00 

In  counties  of  less  than  50,000  inhabitants,  each  car. 

per  annum  25  00 

PARKS— PUBLIC. 

Public  parks  (when  visitors  are  charged  an  admis- 
sion fee  more  than  six  times  during  the  year,  or 
more  than  10  cents  at  any  one  time),  each,  per  an- 
num    $    100  00 

PAWNBROKERS. 

In  cities,  towns,  or  taxing  districts  of  30,000  inhabit- 
ants or  over,  each,  per  annum $    150  00 

In  cities,  towns,  oi*  taxing  districts  of  [and]  from 
8,000  to  [less  than]  30,000  inhabitants,  each,  per  an- 
num  75  00 


Revenue  Law  and  Rate  of  Taxation.  55 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
6,000  to  [less  than]  8,000  inhabitants,  each,  per  an- 
num          75  00 

In  cities,  towns,  or  taxing  districts  under  6,000  inhab- 
itants, each,  per  annum   50  00 

Outside  of  towns,  taxing  districts,  and  cities,  in  each 

county,  per  annum   10  00 

In  addition,  they  shall  pay  a  tax  as  other  merchants. 


PEDDLERS. 

Buying  or  selling  for  profit,  gift,  prizes,  or  exemp- 
tions, or  by  the  formation  of  purchasing  clubs,  or 
both,  if  on  foot,  in  each  county,  each,  per  annum.  .$      10  00 

If  with  horse  and  vehicle,  in  each  county,  each,  per 

annum 20  00 

If  with  more  than  one  horse,  in  each  county,  each,  per 

annum 20  00 

If  for  patent  medicines  and  nostrums,  and  on  foot  or 

horse,  in  each  county,  each,  per  annum 15  00 

If  for  patent  medicines  and  nostrums,  if  with  horse 

and  wagon,  in  each  county,  each,  per  annum 20  00 

Peddlers  of  patent  school  apparatus,  maps,  charts, 
and  other  articles,  if  on  foot,  in  each  county,  each, 
per  annum 150  00 

If  with  horse  and  vehicle,  in  each  county,  each,  per 

annum 300  00 

If   with    more   than    one    horse,   for    each    additional 

horse,  in  each  county,  each,  per  annum 100  00 

Peddlers  of  coal  oil  and  gasoline,  in  each  county,  per 

annum 10  00 

This  shall  apply  to  all  parties,  if  the  article  is  deliv- 
ered in  other  manner  than  by  mail,  freight,  or  ex- 
press. This  tax  shall  not  apply  to  peddlers  deal- 
ing in  eggs,  fowls,  and  butter.  It  shall  be  the  duty 
of  each  justice  of  the  peace,  constable,  sheriff,  and 
deputy  sheriff  to  demand  of  each  peddler  to  see  his 
license  ;  and  if  the  person  so  peddling  has  no  license, 
then  said  ofificer  shall  arrest  said  person  and  seize 
his  stock  of  goods  and  take  him  before  the  county 
court  clerk,  when  said  clerk  shall  require  the  pay- 
ment of  said  tax  and  a  fee  of  $2  to  said  officer  for 
said  arrest ;  and  if  said  tax  is  not  voluntarily  paid, 


5^  Tennessee  Tax  Digest. 

then  the  clerk  shall  by  distress  warrant  collect  the 
same,  together  with  the  costs. 

1.  Peddlers  of  goods  of  other  States  here,  subject  to  this  privilege. — 

Peddlers  of  articles  manufactured  and  produced  in  other  States  are 
required  to  pay  this  tax,  as  well  as  peddlers  of  articles  manufactured 
and  produced  here,  because  when  the  goods  of  other  States  are 
brought  to  this  State  they  become  a  part  of  its  general  property,  and 
amenable  to  its  laws;  provided/that  no  discrimination  is  made  against 
them  in  favor  of  the  goods  of  this  State.  Machine  Co.  v.  Cage,  9  Bax., 
518,  521;  Robbins  v.  Taxing  District,  13  L.  ed.,  304;  Machine  Co.  v. 
Cage,  100  U.  S.,  676,  25  L.  ed.,  754;  Robbins  v.  Taxing  District,  120 
U.  S.,  489,  497,  498,  30  L.  ed.,  694,  697;  Emert  v.  Missouri,  156  U.  S., 
309,  311,  312,  316,  319,  39  L.  ed.,  433,  434,  436,  437. 

2.  Peddlers  of  maps  selling  to  individuals  alone,  pay  what  tax. — 

Peddler  of  maps  selling  to  individuals  alone,  and  not  to  public  school 
officials  or  for  use  in  schools,  is  not  subject  to  the  privilege  tax  im- 
posed upon  peddlers  of  patent  school  apparatus,  maps,  charts,  and 
other  articles,  but  is  subject  to  the  tax  imposed  upon  peddlers  for 
profit.     Opinion  of  Attorney-General  Cates. 

PHONOGRAPHS. 
(See  Machines.) 

PHOTOGRAPHERS. 
(See  Artists  and  Photographers.) 

PLAYING  CARDS. 

Wholesale  dealers,  each,  per  annum $      20  00 

Retail  dealers,  each,  per  annum 5  00 

PLUMBERS  AND  GAS  FITTERS. 

In  cities,  towns,  or  taxing  districts  of  35,000  inhabit- 
ants or  over,  each,  per  annum $      20  00 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 
35,000  inhabitants,  each,  per  annum LS  00 

In  cities,  towns,  or  taxing  districts  of  from  5,000  to 

10,000  inhabitants,  each,  per  annum 10  00 

In  cities,  towns,  or  taxing  districts  of  under  5,000  in- 
habitants, each,  per  annum 5  00 

In  addition,  they  shall  pay  tax  as  other  merchants. 

The  above  tax  shall  be  paid  by  gas  and  water  compa- 


Revenue  Law  and  Rate  of  Taxation.  57 

nies  doing  a  plumber's  business ;  provided,  that 
plumbers  and  gas  fitters  paying  this  tax  shall  not 
be  liable  for  a  merchant's  privilege  tax. 

POOL  TABLES. 
(See  Games.) 

PRESSING  AND  DYEING  ESTABLISHMENTS. 
(See  this  subject,  ante,  p.  34.) 

RANGES  AND  CLOCKS. 

Each  company,  firm,  or  corporation  selling  or  deliver- 
ing ranges  or  clocks  in  this  State,  either  in  person 
or  through  agents  or  consignees,  and  all  persons 
who  engage  in  the  business  of  delivering  ranges  or 
clocks,  shall  pay  a  privilege  tax  in  counties  of  35,- 
000  inhabitants  or  over,  each,  per  annum $      25  00 

In  counties  of  from  20,000  to  35,000  inhabitants,  each, 

per  annum   20  00 

In  counties  of  less  than  20,000  inhabitants,  each,  per 

annum T 15  00 

Provided,  that  no  privilege  tax  for  selling  ranges  and 
clocks  shall  be  required  of  any  merchant  either  act- 
ing as  agent  or  carrying  as  a  part  of  his  stock 
ranges  and  clocks  on  which  he  has  pa'd  a  mer- 
chant's privilege  and  ad  valorem  tax  and  the  same 
are  sold  at  his  established  place  of  business. 

REAL  ESTATE  DEALERS  AND  AGENTS  AND  LAND 

COMPANIES  DOING  A  REAL  ESTATE 

BUSINESS. 

In  cities,  taxing  districts,  or  towns  of  |  and  |  over  50.- 
000  inhabitants $      25  00 

In  cities,  taxing  districts,  or  towns  of  35.000  inhabit- 
ants and  under  50,000,  each  agent,  per  annum.  ...        20  000 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
20,000  inhabitants  to  [less  than  ]  35,000  inhabitants, 
each,  per  annum 1 5  00 

in  cities,  taxing  districts,  or  towns  of  [and]  from 
10,000  to  [less  than]  20,000  inhabitants,  each,  per 
annum   10  00 


58  Tennessee  Tax  Digest. 

In  cities,  taxing  districts,  or  towns  of  less  than  10,000 

inhabitants,  each,  per  annum  5  00 

In  counties  outside  of  cities,  towns,  or  taxing  dis- 
tricts, each,  per  annum 5  00 

Every  person  who  solicits  or  endeavors  to  make  sales 
or  rent  property,  on  commission  or  otherwise,  shall 
be  liable  for  the  above  tax,  unless  they  are  members 
of  the  real  estate  firms  who  have  paid  the  tax  and 
their  name  appears  in  the  license. 

1.  Real  estate  agent  is  entitled  to  commissions,  when. — Real  estate 
agent  is  entitled  to  commissions  for  sale  where  he  produces  a  person 
who  ultimately  becomes  a  purchaser  directly  from  the  owner.  Ar- 
rington  v.  Gary,  5  Bax.,  609;  Royster  v  Mageveney,  9  Lea,  148;  Parker 
V.  Walker,  2  Pickle,  571;  Glascock  v.  Vanfleet,  16  Pickle,  605,  606  (but 
one  of  several  brokers  completing  the  sale  is  entitled  to  commissions). 
Agent  is  entitled  to  commissions  when  a  valid  sale  is  effected.  Parker 
V.  Walker,  2  Pickle,  566,  and  citations.  Agent  is  entitled  to  commis- 
sions when  a  purchaser  is  procured,  though  the  sale  is  not  consum- 
mated, and  though  the  commissions  were  to  be  paid  out  of  the  pur- 
chase price.  Gheatham  v.  Yarbrough,  6  Pickle,  11 ,  and  citations. 
Agent  is  entitled  to  commissions  for  sale  effected  without  notice  of 
previous  sale.     Woodall  v.  Foster^  7  Pickle,  195,  and  citations. 

2.  Real  estate  agent  is  not  entitled  to  commissions,  when. — Real 
estate  agent  is  not  entitled  to  commissions  for  sale  where  purchase 
was  made  from  the  owner,  though  the  purchaser's  attention  was  called 
to  the  property  by  the  newspaper  advertisement  of  the  agent.     Gharl- 

ton  V.  Wood,  11  Heis.,  19;  Nance  v.  Smyth,  10  Gates,  .     Gommis- 

sions  disallowed  for  parol  sale,  when.  Gilchrist  v.  Parker,  2  Pickle, 
583.  No  commissions  without  a  license.  Stevenson  v.  Ewing,  3 
Pickle,  46.  and  citations;  Manufacturing  Go.  v.  Draper,  19  Pickle,  264; 
Watterson   v.    Nashville,  22   Pickle,  414;    Pile  v.    Garpenter,   10   Gates, 

.     No  commissions  for  first  talking  to  a  purchaser  where  sale  is 

made  by  another  agent,  when.  Glascock  v.  Vanfleet,  16  Pickle,  603, 
and  citations. 

3.  Real  estate  agent  is,  in  the  absence  of  a  special  contract,  entitled 
to  the  usual  and  customary  commissions. — Without  special  contract 
as  to  the  amount  of  compensation,  a  real  estate  agent  will  be  entitled 
to  such  reasonable  commissions  for  sale  as,  for  similar  services,  real 
estate  agents  in  that  particular  locality  are  by  usage  and  custom  enti- 
tled to  receive.     Arrington  v.  Gary,  5  Bax.,  611. 


Revenue  Ijaw  and  Rate  of  Taxation.  59 

RESTAURANTS  AND  CA^FfeS . 

(Same  as  hotels,  on  each  room,  in  addition,  as  follows:) 

In  cities,  towns,  or  taxing  districts  of  35,000  inhabit- 
ants or  over,  each,  per  annum $      40  00  ^ 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
20,000  to  [less  than]  35,000  inhabitants,  each,  per 
annum 30  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
10,000  to  [less  than]  20^300  inhabitants,  each,  per 
annum 25  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
6,000  to  [less  than]  10,000  inhabitants,  each,  per 
annum  . 20  00    — 

In  cities,  towns,  or  taxing  districts  having  less  than 
2,000  inhabitants,  each,  per  annum  3  00   — 

In  counties  not  in  towns,  cities,  or  taxing  districts, 

each,  per  annum 3  00 

This  shall  include  all  places  where  meals  are  served 
at  table. 

By  this  statute  there  is  no  tax  on  restaurants  and  cafes  in  cities, 
towns,  and  taxing-  districts  of  2,000  inhabitants  and  over  and  under 
6,000  inhabitants,  while  the  tax  applies  in  cities,  towns,  and  taxing  dis- 
tricts of  less  than  2,000  and  of  more  than  6,000  inhabitants.  This  ex- 
emption is,  doubtless,  a  mere  oversight  and  omission;  but  such  ex- 
emption is  arbitrary  and  vicious,  and  may  for  that  reason  render  the 
tax  on  restaurants  and  cafes  unconstitutional  and  void  as  arbitrary 
cind  vicious  class  legislation.  See  Sutton  v.  State,  12  Pickle,  696,  706- 
710,  and  citations;  Harbison  v.  Iron  Co.,  19  Pickle,  434;  Weaver  v. 
Davidson  Co.,  20  Pickle,  328,  331,  333;  Redistricting  Cases,  3  Cates, 
273,  277,  284,  285. 

However,  the  rest  of  the  statute  as  to  all  matters  other  than  res- 
taurants and  cafes  is  not  affected  by  the  invalidity  of  this  particular 
provision.  See  Bouldin  v.  Lockhart.  3  Bax.,  262,  279-281;  Tillman  v. 
Cocke,  9  Bax.,  429,  432;  State,  ex  rel,  v.  Wilson,  12  Lea,  246,  254; 
FrankHn  Co.  v.  Railroad,  12  Lea,  521,  531,  532,  552  (the  last  in  the  dis- 
senting opinion);  Ballentine  v.  Pulaski,  15  Lea,  633,  648;  Burkholtzv. 
State,  16  Lea,  71,  73,  74;  Dugger  v.  Insurance  Co.,  11  Pickle,  245,  260, 
261;  Levee  District  v.  Dawson,  13  Pickle,  151,  179;  State  v.  Scott,  14 
Pickle,  254,  262;  State,  ex  rel.,  v.  Cummins,  15  Pickle,  667,  682;  Jones 
V.  Memphis,  17  Pickle,  188,  195;  Austin  v.  State,  17  Pickle,  563,  579; 
Lindsay  v.  Allen,  4  Cates,  647;  State,  ex  rel.,  v.  Trewhitt,  5  Cates,  572; 
Fite  V.  State,  ex  rel.,  6  Cates,  646,  659. 


6o  Tennessee  Tax  Digest. 

SECURITY  DEALERS  AND  LOAN  AGENTS. 

In  counties  of  50,000  inhabitants  or  over,  each,  per 

annum $      50  00 

In  counties  of  from  30,000  to  50,000  inhabitants,  each, 

per  annum  25  00 

In  counties  of  from  15,000  to  30,000  inhabitants,  each, 

per  annum 10  00 

In  counties  of  less  than  15,000  inhabitants,  each,  per 

annum • 5  00 

1.  Shaving  notes,  accounts,  judgments,  or  evidence  of 
indebtedness,  including  loans  or  mortgages,  is  here- 
by classed  and  held  to  be  dealing  in  securities. 

2.  The  business  of  loaning  or  advancing  money  on 
salaries,  furniture,  or  household  goods,  or  other 
personal  chattel,  as  a  security,  whether  the  security 
be  by  mortgage  or  sale,  is  hereby  classed  and  held 
to  be  dealing  in  securities. 

3.  Dealers  in  securities,  as  heretofore  declared,  shall 
not  apply  to  real  estate  dealers  or  merchandise 
brokers  and  agents  paying  a  privilege  tax  as  such. 

1,  Shaving  notes  and  other  evidences  of  indebtedness  means  buy- 
ing them  at  a  discount. — Shaving  notes,  accounts,  judgments,  or  evi- 
dences of  indebtedness  means  simply  the  purchasing  of  such  evidences 
of  indebtedness  at  a  discount,  v^rithout  reference  to  the  question 
whether  any  of  such  securities  were  created  for  the  purpose  of  being 
discounted.  Trentham  v.  Moore,  3  Gates,  346,  351,  citing  and  distin- 
guishing Wetmore  v.  Bradley,  3  Head,  726,  727,  728.  See  Williams  v. 
Brasfield,  9  Yer.,  272. 

2.  Buying  a  single  note  is  not  taxable,  when. — Where  a  person  not 
holding  himself  out  to  the  public,  directly  or  indirectly,  as  a  dealer  in 
securities,  casually  buys  a  single  note,  without  seeking  the  transaction, 
he  is  not  subject  to  the  privilege  tax.  for  shaving  notes.  Trentham  v. 
Moore,  3  Gates,  346. 

SEWING  MACHINE  COiMPANIES  AND  DEALERS  IN. 

(In  lieu  of  all  other  taxes,  except  merchant's  privi- 
lege and  ad  valorem  tax.) 

Each  company,  firm,  or  corporation  selling  sewing 
machines  in  this  State  through  agents,  and  every 
wholesale  or  retail  dealer  in  sewing  machines  sell- 
ing sewing  machines  in  this  State,  either  as  local 


Revenue  Law  and  Rate  of  Taxation.  6i 

agents  or  as  part  of  their  merchanside  stock,  unless 
the  manufacturer  of  such  sewing  machines  so  sold 
by  such  merchant  has  paid  the  tax  thereby  im- 
posed, shall  each  pay  to  the  comptroller,  per  an- 
num,  $200;  and  upon  the  payment  of  said  tax  of 
$200  by  any  manufacturer,  it  shall  be  the  duty  of 
the  comptroller  to  immediately  notify  the  various 
county  court  clerks  of  such  payment,  and  said 
clerks  shall  preserve  and  keep  on  file  in  their  offi- 
ces said  notices  :  and,  in  addition  to  the  tax  herein 
imposed,  each  company,  firm,  or  corporation  shall 
pay  to  the  comptroller  five  dollars  ($5)  per  annum 
for  each  agient  which  it  employs  in  the  sale  of  its 
machines  within  this  State  ;  but  this  tax  of  five  dol- 
lars ($5)  shall  not  apply  to  merchants  of  this  State 
who  carry  sewing  machines  as  a  part  of  their  stocks 
of  merchandise,  and  selling  at  their  regular  place  of 
business,  and  not  selling  by  or  through  agents. 
The  tax  herein  imposed  shall  be  paid  direct  to  the 
State  comptroller,  whose  duty  it  shall  be  to  issue 
to  such  company,  firm,  or  corporation  a  certificate, 
signed  by  him  in  his  ofiBcial  capacity,  showing  the 
payment  of  said  taxes,  and  which  shall  be  author- 
ity to  said  company,  .firm,  or  corporation  and  its 
agents  to  sell  sewing  machines  of  such  company, 
firm,  or  corporation  within  this  State  for  one  year. 
No  privilege  tax  for  selling  sewing  machines  shall  be 
required  of  any  merchant  either  acting  as  agent  or 
carrying  as  a  part  of  his  stock  sewing  machines 
made  by  any  company,  firm,  or  corporation  that 
has  paid  said  tax  of  two  hundred  dollars  ($200). 
The  privilege  tax  hereby  imposed  shall  be  in  lieu 
of  all  other  taxes,  except  merchant's  privilege  and 
ad  valorem  tax. 

1.  Tax  on  peddling  is  a  privilege,  and  not  tax  on  articles,  and  no*- 
an  interference  with  interstate  commerce. — A  tax  on  the  peddlinsf  of 
5.e\ving  machines  was  held  to  be  a  tax  upon  the  business  as  a  privilege, 
and  not  upon  the  article  in  specie,  which  applied  alike  to  sewing  ma- 
chines manufactured  in  the  State  and  out  of  it;  so  it  was  not  an  at- 
tempt to  regulate  interstate  commerce,  and  was  valid,  and  not  repug- 
nant to  the  constitution  of  the  United  States.  Machine  Co.  v.  Cage, 
9  Bax.,  518,  521 ;  100  U.  S.,  676,  25  L.  ed.,  754.  In  this  case  the  ma- 
chines were  made  in  another  State,  but  were  sent  to  this  State  to  be 


62  Tennessee  Tax  Digest. 

sold,  and,  therefore,  had  become  part  of  its  general  property,  and  amen- 
able to  its  laws.  Robbins  v.  Taxing  District,  13  Lea,  304;  120  U.  S., 
489,  497,  498,  30  L.  ed.,  694,  697;  Emert  v.  Missouri,  156  U.  S.,  309,  311, 
312,  316,  319,  39  L.  ed.,  433,  434,  436,  437. 

2.  Selling  machines  of  and  in  other  States  here,  by  samples,  is  inter- 
state commerce,  and  not  taxable. — But  where  sewing  machines  manu- 
factured m  other  States  are  sold  in  this  State  by  samples  before  they 
are  brought  here,  it  is  interstate  commerce,  and  to  this  extent  this 
statute  is  invalid  and  repugnant  to  the  constitution  of  the  United 
States,  as  an  attempted  regulation  of  interstate  commerce.  Robbins 
V.  Taxing  District,  120  U.  S.,  489,  30  L.  ed.,  697;  Hurford  v.  State,  7 
Pickle,  669;  State  v.  Scott,  14  Pickle,  261,  262;  Croy  v.  Obion  Co.,  20 
Pickle,  525  (involving  a  transaction  that  does  not  constitute  interstate 
commerce,  because  not  in  original  packages  and  because  the  seller  was 
acting  for  himself,  and  not  as  agent  for  a  nonresident  manufacturer 
and  owner  of  goods  in  another  State). 

3.  Brokers  selling  as  such,  and  not  for  nonresident  principals,  sub- 
ject to  tax. — But  where  a  resident  merchandise  broker  negotiates  sales 
between  resident  and  nonresident  merchants  of  goods  situated  in  other 
States,  it  is  not  necessarily  interstate  commerce,  and  the  business 
may  be  taxed  as  a  privilege.  It  would  be  otherwise,  if  he  had  simply 
transacted  business  for  nonresident  principals.  Ficklin  v.  Shelby  Co. 
Taxing  District,  145  U.  S.,  1-28,  36  L.  ed.,  601;  Memphis  v.  Carring- 
ton,  7  Pickle,  511,  514;  Hurford  v.  State,  7  Pickle,  669,  674;  Stockard 
V.  Morgan,  21  Pickle,  414;  185  U.  S.,  27,  46  L.  ed.,  785. 

SKATING  RINKS. 

In  cities,  towns,  or  taxing  distritts  of  20,000  inhabit- 
ants or  over,  each,  per  annum $      30  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
10,000  to  [less  than]  20,000  inhabitants,  each,  per 
annum 1 5  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
5,000  to  [less  than]  10,000  inhabitants,  each,  per 
annum 10  00 

In  cities,  towns,  or  taxing  districts  of  less  than  5,000 

inhabitants,  each,  per  annum   5  00 

In  counties  outside  of  cities,  towns,  villages,  or  tax- 
ing districts 5  00 

SODA  FOUNTAINS. 

In  cities,  towns,  and  taxing  districts  of  over  30,000 

inhabitants,  each,  per  annum 5  00 


Revenue  Law  and  Rate  of  Taxation.  63 

In   cities,   towns,   and   taxing   districts   under   30,000 

inhabitants,  each,  per  annum 2  50 

STOCK  YARDS,  STOCK  PENS,  ETC. 

(This  shall  not  apply  to  livery  stables  already  paying 
privilege  taxes.) 

Stock  yards,  stock  pens,  feed  or  sale  stables  having 
stock  pens  in  connection  with  their  business,  shall 
pay  a  privilege  tax  of  oiie  dollarjBgr  P^rt  of_  foj,ir 
liuii^Ted^£uaTe__feet^(in  calculating  the  number  of 
pens,  the  surface  covered  by  pens  shall  be  consid- 
ered, counting  each  four  hundred  square  feet  as  a 
pen). 

STREET  CAR  COMPANIES  AND  DUMMY 
RAILROADS. 

In  cities,  towns,  or  taxing  districts  of  60,000  inhabit- 
ants or  over,  or  adjacent  thereto,  each  track,  per 
mile,  per  annum $      10  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
20,000  to  [less  than]  60,000  inhabitants,  or  adjacent 
thereto,  each  track,  per  mile,  per  annum 8  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
10,000  to  [less  than]  20,000  inhabitants,  or  adjacent 
thereto,  each  track,  per  mile,  per  annum 6  00 

In  cities,  towns,  or  taxing  districts  of  less  than  10,000 
inhabitants,  or  adjacent  thereto,  each  track,  per 
mile,  per  annum ...»         3  00 

Provided,  that  any  such  company  selling  light  to  con- 
sumers for  lighting,  heating,  or  power  purposes,  or 
which  has  been  consolidated  with  an  electric  light 
company,  and  is  so  selling  light  or  heat  or  power, 
shall,  in  addition  to  this  tax,  pay  the  tax  herein  as- 
sessed against  electric  light  companies. 

TENPIN  ALLEYS. 
(See  Games.) 

THEATERS. 

In  cities,  taxing  districts,  or  towns  of  40,000  inhabit- 
ants or  over,  each,  per  annum $    200  00 


64  Tennessee  Tax  Digest. 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
20,000  to  [less  than]  40,000  inhabitants,  each,  per 
annum  (not  to  be  taken  out  for  less  than  twelve 
months)    100  00 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
10,000  to  [less  than]  20,000  inhabitants,  each,  per 
annum  (not  to  be  taken  out  for  less  than  twelve 
months) 50  00 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
5,000  to  [less  than]  10,000  inhabitants,  each,  per 
annum  (not  to  be  taken  out  for  less  than  twelve 
months)    25  00 

In  cities,  towns,  or  taxing  districts  of  [and]  from 
3,000  to  [less  than]  5,000  inhabitants,  each,  per 
annum  (not  to  be  taken  out  for  less  than  twelve 
months)    15  00 

In  cities,  taxing  districts,  or  towns  of  less  than  3,000 
inhabitants,  each,  per  annum  (not  to  be  taken  out 
for  less  than  twelve  months) 10  00 

In  counties  outside  of  cities,  towns,  or  taxing  dis- 
tricts (not  to  be  taken  out  for  less  than  six  months)         50  00 

Theaters  run  in  public  parks  in  counties  of  more  than 
100,000  inhabitants  and  not  charging  more  than  25 
cents  for  any  performance,  each,  per  annum 100  00' 

In  counties  of  [and]   from  50,000  to  100,000  [inclu-        -^ 
sive]   inhabitants  and  not  charging  more  than  25 
cents  for  any  performance,  each,  per  annum 50_00 

1.  If  owners  or  lessees  of  theater  are  licensed,  companies  hired  to 
furnish  entertainments  need  not  be. — Where  the  proprietors  or  les- 
sees are  licensed  to  keep  or  run  a  theater,  the  companies  hired  by 
them  to  give  the  entertainments  are  not  liable  to  an  additional  tax; 
and  these  entertainments  are  not  confined  to  the  pure  drama,  but  may 
include  negro  minstrel  performances.  Taxing  District  v.  Emerson, 
4  Lea,  312. 

2.  Theatrical  entertainments  include  negro  minstrel  performances. — 

Theatrical  entertainments  are  not  confined  to  the  pure  drama,  but  may 
include  negro  minstrel  performances,  and  a  minstrel  troupe  may  give 
its  performances  in  a  theatrical  establishment  licensed  as  a  theater 
without  additional  license.  Taxing  District  v.  Emerson,  4  Lea,  312, 
314,  315. 


Revenue  Law  and  Rate  of  Taxation.  65 

TRANSFER  BUSINESS  FOR_HIRE. 

(This  shall  apply  to  companies  or  individuals  operat- 
ing hacks,  carriages,  or  wagons  for  hauling  freight 
or  passengers,  and  not  paying  a  livery,  feed,  or  sale 
stable  license.)  ■  . 

For  each  horse,  per  annum $        1  00' 

1.  Hauling  must  be  done  as  a  business  to  make  one  subject  to  the 
tax. — The  question  as  to  who  is  liable  for  this  tax  depends  upon 
whether  the  person  operating  the  hack,  carriage,  or  wagon  for  haul- 
ing freight  or  passengers  is  making  a  business  of  it  or  is  engaged  in 
the  hauling  as  a  vocation.  If  he  is  so  engaged,  he  is  subject  to  the 
tax;  if  he  is  not  so  engaged,  there  is  no  privilege  being  exercised  by 
him  which  subjects  him  to  the  tax.  Farmers  who,  after  they  have  laid 
by  their  crops,  or  at  various  times,  do  hauling  for  their  neighbors, 
and  parties  who  own  wagons  and  use  them  in  their  own  business,  and 
at  different  times  do  hauling  for  other  parties,  are  not  subject  to  this 
tax.     Opinion  of  Attorney-General  Gates  and  GomptroUer  Dibrell. 

2.  Owner  not  liable  for  privilege  exercised  by  hirer. — The  owner 
of  the  vehicle  is  not  liable  for  the  privilege  tax  where  he  simply  hires 
it  to  another  person  who  exercises  the  privilege.  Hagan  v.  Hardie,  8 
Heis.,  812. 

TURNPIKES. 

Each  tollgate  that  collects  toll  both  ways  the  same 
day  in  counties  of  50,000  inhabitants  or  over,  each, 
per  annum $      50  00 

Each  tollgate  that  collects  toll  both  ways  the  same 
day  in  counties  of  30,000  inhabitants  and  not  over 
["  under  "  instead  of  "  not  over  "]  50,000  inhabit- 
ants, each,  per  annum 40  00 

Each  tollgate  that  collects  toll  both  ways  the  same 
day  in  counties  of  less  than  30,000  inhabitants, 
each,  per  annum 12  50 

Provided,  this  shall  not  be  construed  to  allow  any 
turnpike  company  to  collect  more  than  one  fare  for 
both  ways  the  same  day,  unless  the  charter  of  in- 
corporation provides  for  and  permits  such  greater 
charge. 

Any  corporation  or  turnpike ,  company  which  in- 
creases its  tolls  for  one  way  beyond  what  those  tolls 
now  are  shall  pay  a  privilege  tax  for  each  gate,  per 

annum 250  00 

3 


66  Tennessee  Tax  Digest. 

This  tax  constitutional. — The  privilege  tax  on  each  turnpike  tollgate 
that  collects  toll  for  both  ways  is  constitutional  and  valid.  Turnpike 
Cases,  8  Pickle,  369.  The  business  of  collecting  "  tolls  both  ways  " 
is  not  the  thing  privileged  and  taxed,  but  this  is  only  the  means  of 
identifying  the  class  of  turnpike  companies  whose  business,  occupa- 
tion, or  pursuit  is  to  be  taxed.  Railroad  v.  Harris,  15  Pickle,  703,  705, 
706,  707. 

UNDERTAKERS. 

In  cities,  towns,  or  taxing  districts  of  50,000  inhabit- 
ants or  over,  each,  per  annum $      50  00 

In  cities,  towns,  or  taxing  districts  of  from  [read 
"  above  "  instead  of  "  from  "]  20,000  to  [less  than] 
'  50,000  inhabitants,  each,  per  annum 30  00 

In  cities,  towns,  or  taxing  districts  of  from  [read 
"  above  "  instead  of  "  from  "]  10,000  to  20,000  in- 
habitants, each,  per  annum 20  00 

In  cities,  towns,  or  taxing  districts  of  from  [read 
"  above  "  instead  of  "  from  " ]  6,000  to  10,000  in- 
habitants, each,  per  annum 10  00 

In  cities,  towns,  or  taxing  districts  of  6,000  or  under.  .  5  00 

In  any  county  in  the  State  outside  of  cities,  towns, 

or  taxing  districts,  each,  per  annum 5  00 

A  merchant  is  not  an  "  undertaker,"  when. — The  term  "  undertaker  " 
has  not  received  any  judicial  construction  by  our  supreme  court;  but 
in  the  absence  of  an  express  declaration  by  statute,  a  merchant  who 
merely  carries  in  stock  for  sale  to  his  customers  some  things  which 
are  usually  termed  '*  undertaker's  supplies,"  or  things  necessary  or 
which  may  be  used  in  connection  with  preparing  a  body  for  interment, 
without  having  in  charge  or  managing  or  controlling  funerals,  is  not 
an  "  undertaker,"  and,  therefore,  not  liable  to  the  privilege  tax  imposed 
upon  undertakers  by  the  above  statute.  Opinion  of  Attorney-General 
Gates. 

VARIETY  THEATERS. 
Each,  per  annum $    200  00 

WAREHOUSES  AND  ELEVATORS. 

In  cities,  towns,  or  taxing  districts  of  8,000  inhabit- 
ants or  over,  each,  per  annum $      50  00 

In  cities,  towns,  or  taxing  districts  under  8,000  inhab- 
itants, each,  per  annum 25  00 


Revenue  Law  axd  Rate  of  Taxation.  67 

This  shall  cover  all  taxes  for  the  selling  of  produce  or 
other  aticles  stored  in  the  wrarehouses  of  such  ware- 
housemen, but  shall  not  be  so  construed  as  to  ex- 
empt commission  merchants  from  taxation  as  pro- 
vided by  law^. 

WAREROOMS  OR  \^LAR-EHOIJSES  FORJTHE  STOR- 
AGE  OF  FlIRJSaTURE-AIiD'ttetfSE- 
^^  HOLD  EEFECTS. 


Warehouses  or  warerooms  in  cities,  tow^ns,  or  taxing 
districts  of  8,000  inhabitants  or  over,  each,  per  an- 
num   $     25  00 

Less  than  8,000  inhabitants 15  00 

In  counties  of  over  30,000  inhabitants  (computed  by 
the  federal  census  of-  1900  or  any  subsequent  fed- 
eral census),  outside  of  cities,  tov^ns,  and  taxing 
districts,  each,  per  annum  25  00 

See  Storage  and  Warehouse  Companies,  post,  p.  73. 

WATER  COMPANIES. 

In  cities,  taxing  districts,  or  towns  of  50,000  inhabit- 
ants or  over,  each,  per  annum $      800  00 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
35,000  to  I  less  than]  50,000  inhabitants,  each,  per 
annum  . 600  00 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
20,000  to  [less  than]  35,000  inhabitants,  each,  per 
annum 400  00 

In  cities,  taxing  districts,  or  towns  of  [and]  from 
6,000  to  [less  than]  20,000  inhabitants,  each,  per 
annum 100  00 

In  cities,  taxing  districts,  or  towns  of  less  than  6,000 
inhabitants  and  under,  each,  per  annum 10  00 

This  tax  shall  apply  to  water  companies,  firms,  or  in- 
dividuals furnishing  water  to  towns,  cities,  or  tax- 
ing districts,  whether  the  plant  be  located  within  or 
without  the  corporate  limits  of  said  city,  town,  or 
taxing  district.  This  tax  shall  not  apply  to  munici- 
pal corporations  owning  and  operating  water- 
works. 


68  Tennessee  Tax  Digest. 

Exemption  of  municipal  corporations. — Before  this  express  exemp- 
tion of  municipal  corporations  from  taxation  on  waterworks  owned 
and  operated  by  them,  it  was  held  that  they  were  exempt  by  implica- 
tion under  a  statute  neither  expressly  exempting  them  nor  expressly 
taxing  them  in  a  statute  imposing  a  privilege  tax  upon  water  compa- 
nies. See  Nashville  v.  Smith,  2  Pickle,  213;  Smith  v.  Nashville,  4 
Pickle,  464;  Church  v.  Hinton,  8  Pickle,  196.  Therefore,  it  is  concluded 
that  this  exemption  of  municipal  corporations  from  the  privilege  tax 
imposed  upon  water  companies  is  valid. 

WILD  WEST  SHOWS. 
(See  this  subject,  ante,  p.  35.) 

PRIVILEGE  TAXES  PAYABLE  TO  COMPTROLLER. 

Sec.  5.  Privilege  taxes  against  certain  corporations. — It  is 
hereby  declared  to  be  a  privilege  for  any  of  the  corporations 
hereinafter  named  in  this  section  to  do  business  or  operate 
in  this  State,  and  the  rate  of  taxation  on  such  privilege  shall 
be  as  hereinafter  fixed,  which  privilege  tax  shall  be  paid  di- 
rectly to  the  comptroller  of  the  treasury  of  the  State. 

EXPRESS  COMPANIES. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 
If  the  lines  are  less  than  one  hundred  miles  for  one 
or  more  packages  other  than  interstate,  taken  up  at   • 
one  point  in  this  State  and  transported  to  another 
point  in  this  State  and  transported  wholly  within 

this  State,  per  annum .$1,000  00 

If  the  lines  are  more  than  one  hundred  miles  long  for 
one  or  more  packages  other  than  interstate,  taken 
up  at  one  point  in  this  State  and  transported  to  an- 
other point  in  this  State  and  transported  wholly 
within  this  State,  per  annum $2,500  00 

1.  Railroad  liable  as  express  company,  when. — A  railroad  company 
which  carries  on  an  express  business  is  liable  for  the  privilege  tax 
imposed  by  statute  on  express  companies.  Railroad  v.  State,  9  Lea, 
218. 

2.  Taxation  of  their  wagons  not  allowed. — The  privilege  of  doing 
business  as  an  express  company  includes  the  privilege  of  operating 
such  wagons  and  other  vehicles  as  may  be  essential  to  the  orderly  and 


Privilege  Taxes  Payable  to  Comptroller.  69 

efficient  dispatch  of  that  business;  and  a  privilege  tax  imposed  on  that 
business  as  a  unit  covers  the  right  to  operate  those  necessary  vehicles, 
though  the  running  of  vehicles  be  taxed  as  a  privilege  in  another  clause 
of  the  same  statute,  unless  it  appears  that  the  legislature  intended  to 
impose  the  additional  tax  on  express  companies  for  operating  such 
vehicles.     Memphis  v.  Express  Co.,  18  Pickle,  336,  343,  344. 

3.  Cities  cannot  tax  the  privilege. — Municipal  corporations  cannot 
collect  a  privilege  tax  on  express  companies  under  the  provisions  of 
this  law,  and  any  existing  provision  by  statute  or  ordinance  imposing 
such  tax  on  behalf  of  the  municipality  is  repealed  thereby.  Memphis 
V.  Express  Co.,  18  Pickle,  336,  339-341. 

4.  License  cannot  be  required  of  express  agent  by  the  State  where 
he  does  any  interstate  business. — State  statute  requiring  the  agent  of 
a  foreign  express  company  to  take  a  State  license  before  doing  busi- 
ness is  unconstitutional,  where  a  part  of  the  business  done  by  the 
agent  is  interstate  business.  Crutcher  v.  Kentucky,  141  U.  S.,  47,  35 
L.  ed.,  649. 

5.  Tax  on  the  business  of  express  companies  is  not  a  tax  on  inter- 
state commerce,  when. — A  tax  on  the  business  of  an  express  company 
done  within  the  State  is  not  a  tax  upon  interstate  commerce,  although 
the  company  is  also  engaged  in  business  between  the  States.  Ex- 
press Co.  V.  Seibert,  142  U.  S.,  339,  35  L.  ed.,  1035;  Osborne  v.  Florida, 
164  U.  S.,  650,  41  L.  ed.,  586. 

NEWS  COMPANIES. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 

For  doing  business  other  than  interstate,  per  annum. $    750  00 

RAILROAD  COMPANIES. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 
(Not  paying  ad  valorem  tax.) 

Each  railroad  company  not  paying  an  ad  valorem  tax 
to  this  State  and  operating  or  controlling  a  railroad 
in  this  State  for  taking  up  and  transporting  freight 
or  passengers  from  one  point  in  this  State  to  an- 
other point  in  this  State,  shall  pay  annually,  for 
each  mile  of  railroad  so  operated  or  controlled  in 
this  State,  a  privilege  tax  of $    120  00 

This  tax  shall  not  apply  to  any  railroad  exempt  by 
legislative  contract  of  the  State  from  the  payment 
of  privilege  tax;  provided,  that  any  railroad  com- 


70  Tennessee  Tax  Digest. 

pany  to  which  the  foregoing  privilege  tax  would 
attach  or  apply  shall  be  relieved  and  released  from 
the  payment  of  the  same  by  obligating  itself  to 
pay  to  the  comptroller  of  the  State,  in  lieu  of  all 
other  taxes,  $4,500  annually  for  the  term  of  ten 
years,  beginning  with  the  year  1899  and  ending  on 
January  1,  1909;  and  which  shall  agree  and  con- 
tract that  thereafter  the  property  and  franchise  of 
such  railroad  or  railway  company  shall  be  liable 
and  subject  to  ad  valorem  taxation  on  the  same 
basis  as  is  imposed  on  other  railroad  property, 
waiving  at  the  expiration  of  said  ten  years  all  char- 
ter exemptions  as  to  ad  valorem  taxation ;  and  shall 
agree  that  any  litigation  now  pending  in  any  of  the 
courts  of  the  State  of  Tennessee  or  of  t'he  United 
States,  the  purpose  of  which  is  to  prevent  or  re- 
strain the  enforcement  of  the  collection  of  privi- 
lege taxes  on  such  railroads  or  to  recover  money 
already  paid  for  such  privilege  taxes,  shall  be  dis- 
missed at  the  cost  of  such  railroad  company.  And 
the  governor  and  comptroller  of  the  State  are  here- 
by authorized,  empowered,  and  directed,  as  the  rep- 
resentatives of  and  for  and  on  behalf  of  the  State, 
to  make  and  execute  a  contract,  according  to  the 
terms  and  provisions  hereinbefore  set  out,  with  any 
railroad  company  to  which  the  same  shall  apply 
and  which  shall  profess  a  willingness  to  enter  into 
such  contract ;  but  in  the  event  such  contract  is  not 
consummated  as  herein  provided,  the  privilege  tax 
-    herein  provided  for  shall  remain  in  full  force. 

1.  Privilege  tax  on  railroads. — A  privilege  tax  may  be  imposed  on 
railroads  not  paying  an  ad  valorem  tax,  and  by  demanding  and  receiv- 
ing the  privilege  tax,  the  State  is  estopped  to  deny  exemption  from 
ad  valorem  tax.  Railroad,  v.  Harris,  15  Pickle,  684,  688-691,  702,  705; 
Harkreader  v.  Turnpike  Co.,  17  Pickle,  684;  Breyer  v.  State,  18  Pickle. 
106;  Harbison  v.  Iron  Co.,  19  Pickle,  434,  438;  State,  ex  rel.,  v.  Brew- 
ing Co.,  20  Pickle,  732,  737;  Carroll  v.  Alstip,  23  Pickle,  268.  And  the 
tax  does  not  affect  interstate  commerce,  when.  Railroad  v.  Harris, 
15  Pickle,  687,  709-712.. 


2.  Transportation  is  commerce. — Transportation  is  essential  to 
commerce,  and  cannot  be  regulated  or  taxed  by  the  State  as  to  inter- 
state business.     Railroad  v.  Husen,  5  Otto,  95  U.  S.,  465,  24  L.  ed.,  527. 


Privilege  Taxes  Payable  to  Comptroller.  71 

3.  State  cannot  require  license  for  doing  interstate  commerce. — A 

State  law  which  requires  a  party  to  take  out  a  license  for  carrying  on 
interstate  commerce  business  is  unconstitutional  and  void.  Crutcher 
V.  Kentucky,  141  U.  S.,  47,  35  L.  ed.,  649;  Railroad  v.  Pennsylvania, 
136  U.  S.,  114,  34  L.  ed.,  394:  Harmon  v.  Chicago,  147  U.  S.,  396,  37 
L.  ed.,  216. 

V 

4.  Soliciting  of  interstate  passenger  traffic  cannot  be  taxed  by  a 
city. — The  soliciting  of  passenger  traffic  out  of  one  State  into  and 
through  other  States  is  interstate  commerce  and  cannot  be  taxed  or 
restricted  by  a  municipal  corporation.  McCall  v.  California,  136  U.  S., 
104,  34  L.  ed.,  391. 


RAILROAD  TERMINAL  COMPANIES. 

In  counties  of  90,000  inhabitants  or  over,  each,  per 
annum $    750  00 

In  counties  of  from  70,000  to  90,000  inhabitants,  each, 

per  annum 500  00 

In  counties  of  from  50,000  to  70,000  inhabitants,  each, 

per  annum   400  00 

1.  Discrimination  graduated  on  population  of  counties. — Discrimi- 
nation in  amount  of  privilege  tax,  graduated  according  to  the  popula- 
tion of  the  city  or  town,  is  valid  and  constitutional  (State  v.  Schlier, 
3  Heis.,  281,  285,  286;  Fulgum  v.  Nashville,  8  Lea,  639,  640;  Vosse  v. 
Memphis,  9  Lea,  298;  Robbins  v.  Taxing  District,  13  Lea,  304,  307; 
Stratton  v.  Morris,  5  Pickle,  524;  State  v.  Alston,  10  Pickle,  683);  and, 
by  analogy,  the  same  rule  would  be  good  as  to  counties. — Ed. 

2.  Corporation  for  convenience,  and  not  profits,  organized  for  rail- 
roads owning  the  stock,  is  subject  to  this  tax. — A  corporation  char- 
tered under  the  name  of  the  Chattanooga  Station  Company  *'  for  the 
purpose,"  as  shown  by  the  charter,  "  of  acquiring,  constructing,  main- 
taining, operating,  or  leasing  to  others,  railroad  terminal  facilities  for 
the  accommodation  of  railroad  passengers,  and  for  handling  and 
transferring  railroad  freight  in  and  about  the  city  of  Chattanooga," 
etc.,  is  manifestly  chartered  for  the  purpose  of  carrying  on  the  busi- 
ness, of  a  railroad  terminal  company  within  the  meaning  af  this  stat- 
ute; and  it  is  subject  to  the  privilege  tax  imposed  by  this  statute  upon 
railroad  terminal  companies  whenever  it  is  in  operation  in  carrying 
on  the  business  of  a  railroad  terminal  company,  notwithstanding  the 
extraneous  fact  that  the  corporation  was  organized  for  convenience, 
and  not  profit,  by-  the  railroads  using  it,  and  to  show  the  propor- 
tional ownership  in  the  property,  and  also  to  more  equitably  divide 
the  expense  of  operation.     Opinion  of  Attorney-General  Cates. 


72  Tennessee  Tax  Digest. 

SLEEPING  CAR  COMPANIES. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 
Each  company  doing  business  in  this  State  for  one  or 
more  persons  other  than  interstate,  taken  up  at  one 
point  in  this  State  and  delivered  to  another  point  in 
this  State  and  transported  wholly  within  this  State, 
per  annum $3,000  00 

1.  Cannot  be  taxed  on  interstate  business,  but  may  when  wholly 
within  State. — Sleeping  cars  cannot  be  taxed  for  doing  an  interstate 
business,  but  may  be  taxed  when  run  wholly  within  the  State.  Pick- 
ard  V.  Pullman  Southern  Car  Co.,  117  U.  S.,  34,  29  L.  ed.,  785;  Ten- 
nessee V.  Pullman  Southern  Car  Co.,  117  U.  S.,  51,  29  L.  ed.,  791. 

2.  How  it  is  where  business  is  mixed. — But  where  sleeping  car 
companies  transport  passengers  from  points  in  this  State  to  other 
points  in  it,  but  the  number  of  such  passengers  bears  an  inconsiderable 
proportion  to  the  passengers  transported  from  other  States  into  or 
across  this  State,  and  from  points  in  it  to  points  in  other  States,  a 
specific  privilege  tax  imposed  by  the  legislature  upon  each  sleeping 
car  so  employed  or  used  in  such  transportation  is  unconstitutional 
and  invalid,  because  it  is  an  attempt  to  regulate  interstate  commerce. 
Pickard  V.  Pullman  Southern  Car  Co.,  117  U.  S.,  34,  41,  29  L.  ed.,  785, 
788. 

3.  Statute  changed  to  obviate  decisions. — This  statute  does  not 
in  terms  tax  the  interstate  business,  but  in  effect  it  may  do  so.  This 
provision  or  change  was  made  to  obviate  the  decisions  of  the  court 
given  above. 

4.  But  the  point  of  change  not  decided. — But  the  direct  question, 
as  presented  in  this  statute,  whether  the  business  done  wholly  within 
the  State  by  sleeping  car  companies  doing  also  an  interstate  business 
may  be  taxed,  when  the  interstate  business  is  expressly  excepted  and 
exempted,  did  not  arise  in  this  case,  and  was,  therefore,  not  decided. — 
Ed. 

5.  May  be  taxed  on  business  within  the  State,  if  expressly  limited 
to  such  business. — But  under  the  decisions  as  to  express  companies, 
sleeping  car  companies  may  be  taxed  as  provided  in  this  statute  on 
business  done  within  the  State  when  expressly  so  limited.  See  note 
5  under  the  head  of  Express  Companies,  ante,  p.  69. 


Privilege  Taxes  Payable  to  Comptroller.  73 

STORAGE  AND  WAREHOUSE  COMPANIES. 

Other  than  those  owning  and  operating  warehouses 

and  elevators. 
(In  Heu  of  all  other  taxes,  except  ad  valorem  tax.)  >-^ 

Persons,  firms,  or  corporations  issuing  storage  or 
warehouse  receipts  on  goods,  wares,  merchandise, 
or  other  products,  to  be  delivered  to  and  used  by  ^ 

the  owner  of  the  property,  shall  pay  direct  to  the 
comptroller,  in  lieu  of  all  other  privilege  taxes,  two 
and  one-half  (2^4)  per  cent,  on  the  gross  premium 
receipts  in  this  State,  payable  semiannually — Janu- 
ary and  July — on  sworn  returns  showing  the  gross 
premiums  received  in  this  State  on  business  done  in 
this  State  for  each  six  (6)  months,  ending  on  De- 
cember 31  and  June  30  of  each  year. 

See  Warehouses,  etc.,  ante,  p.  66. 

TELEGRAPH  COMPANIES. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 
Telegraph  companies  operating  miles  of  telegraph 
wire  in  this  State  for  one  or  more  messages  sent 
from  one  point  in  this  State  and  transmitted  wholly 
within  this  State  and  not  sent  in  the  service  of  the 
United  States  government  per  annum,  as  follows : 

(1)  From  25  to  [and  including]  100  miles  of  tele- 
graph wire $      20  00 

(2)  From  [over]  100  to  [and  including]  300  miles  of 
telegraph  wire 200  00 

(3)  From  [over]  300  to  [and  including]   1,000  miles 

of  telegraph  wire 700  00 

(4)  For  additional  miles  of  telegraph  wire  over  1,000 
at  the  following  rates : 

(a)  For  the  first  5,000  miles  over  1,000  miles  or  any 
fractional  part  thereof,  for  each  100  miles  of  wire  or 
fractional  part  thereof   20  00 

(b)  For  each  additional   100  miles  of  wire,  or  fuac- 

tional  part  thereof,  over  6,000  miles 10  00 

1.  Telegraph  subject  to  interstate  regulations. — The  power  vested 
in  congress  to  regulate  commerce  with  foreign  nations  and  among 
the  several  States  includes  control  of  the  telegraph  as  an  agency  of 
commerce.     Telegraph  Co.  v.  Telegraph  Co.,  96  U.  S.,  1,  24  L.  ed.,  708. 


74  Tennessee  Tax  Digest. 

2.  Liability  for  ad  valorem  tax. — They  are  liable  for  the  ad  valorem 
tax  as  well  as  the  privilege  tax.  Telegraph  Co.  v.  State,  9  Bax.,  509. 
See  Code,  sees.  857-859. 

3.  License  tax  imposed  generally  on  telegraph  companies  is  void 
as  against  those  doing  interstate  business. — A  general  license  tax  on  a 
telegraph  company  doing  business  in  different  States  affects  its  entire 
business,  interstate  as  well  as  domestic,  and  is  unconstitutional.  Le- 
loup  V.  Mobile,  127  U.  S.,  640,  32  L.  ed.,  311. 

4.  License  fee  may  be  required  of  telegraph  company  when  con- 
fined to  business  within  the  State,  when. — A  license  fee  may  be  re- 
quired of  telegraph  companies  or  agencies  for  business  done  exclu- 
sively within  the  State,  if  expressly  limited  to  such  business,  and  not 
including  interstate  business  or  business  done  for  the  government,  its 
officers,  or  agents.  Telegraph  Co.  v.  Charleston,  153  U.  S.,  692,  38 
L.  ed.,  871. 

5.  Statute  taxes  for  messages  within  the  State  alone. — This  statute 
does  not  impose  a  tax  upon  interstate  business,  but  is  expressly  lim- 
ited to  companies  sending  messages  within  the  limits  of  the  State. 

TELEPHONE  COMPANIES. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 
In  counties  of  40,000  population  and  over,  on  each 

box  or  instrument $  50 

In  counties  of  less  than  40,000  population  and  over 

20,000,  on  each  box  or  instrument 30 

In  counties  of  less  than  20,000  inhabitants,  on  each 

box  or  instrument 20 

Mutual  cooperative  telephone  companies  not  run  for 

profit  are  not  liable  for  this  tax. 

TRADING  STAMP  COMPANIES,  AND  MERCHANTS 
ISSUING  TRADING  STAMPS. 

Each  trading  stamp  company  or  agency  doing  busi- 
ness by  the  sale  or  giving  away  of  trading  stamps 
or  like  devices  in  any  county  of  this  State  shall  pay, 
per  annum,  in  each  county  in  which  such  company 
or  agency  does  business,  a  privilege  tax  of $    500  00 

All  persons,  firms,  corporations,  agents,  or  merchants 
engaged  in  business  or  dealing  in  merchandise  by 
or  through  the  method  known  as  trading  stamps  or 
like  devices  shall  pay,  per  annum,  a  privilege  tax 
of 250  00 


UNIVERSITY 

OF. 

Privilege  Taxes  Payable  to  Comptroller.  75 

Provided,  that  this  tax  shall  not  apply  to  any  mer- 
chant or  manufacturer  who  shall  issue  and  place 
his  own  tickets,  coupons,  or  other  vouchers  in  or 
with  packages  of  goods  sold  or  manufactured  by 
him,  such  tickets  or  coupons  to  be  redeemed  by 
such  merchant  or  manufacturer;  nor  to  any  mer- 
chant who  shall  call  or  give  out  with  such  pack- 
ages, tickets,  coupons,  or  vouchers  issued  and  re- 
deemable only  by  the  manufacturer  of  the  goods 
sold. 


INSURANCE    PRIVILEGE    TAXES    PAYABLE    TO    COMMIS- 
SIONER  OF   INSURANCE. 

Sec.  6.  Rate  against  what  companies;  exemption  of  what 
companies. — All  foreign  insurance  companies  shall,  as  here- 
inafter designated,  pay  direct  to  the  insurance  commissioner 
the  following  taxes,  which  shall  be  in  lieu  of  all  other  privi- 
lege taxes,  viz. : 

Fire  _ariil-aHr-etJi£iLinsurance  corporations  or  companies  of 
other  States  and  foreign  countries,  except  life  insurance  cor- 
porations or  companies,  shall  pay  two  and  one-half  pe£  cent, 
on  gross  premiums  paid  by  or  for  policy  holders  residing  in 
this  State  or  on  property  in  this  State,  and  life  insurance  cor- 
porations_gr_campanies  of  other  States  or  foreign  countries 
shall  pay  tv^(0_^nd  nne-half  per  cent,  on  gross  premium  receipts 
in  this  State,  payable  semiannually — January  and  July — on 
sworn  returns ;  and  life  corporations  of  other  States  and  for- 
eign countries  ceasing  to  transact  new  business  in  this  State 
shall  continue  to  pay  the  tax  herein  provided  on  business  in 
force  and  until  the  same  be  terminated.  ^Assessment,  life, 
and  casualty  corporations  organized  under  the  laws  of  other 
States  or  foreign  countries  shall  pay  two  and  one-half  per  cent, 
on  gross  premiums  paid  by  or  for  policy  holders  residing  in 
this  State  or  on  property  in  this  State,  payable  semiannually 
— January  and  July — direct  to  the  insurance  commissioner,  on 
sworn  returns,  showing  gross  premiums  paid  by  or  for  policy 
holders  residing  in  this  State  or  on  property  in  this  State  for 
each  six  months,  ending  on  December  31  and  on  June  30  of 


76  Tennessee  Tax  Digest. 

each  year;  and  assessment  life  corporations  ceasing  to  trans- 
act new  business  in  the  State  shall  continue  to  pay  the  tax- 
herein  provided  on  business  in  force  and  until  the  same  be  ter- 
minated.* Provided,  hov^ever,  that  the  act  shall  not  apply  to 
purely  fraternal  orders  or  societies. 

Provision  to  obviate  decision. — *The  provision  between  the  stars, 
as  well  as  that  contained  in  Acts  1901,  ch.  151,  and  Acts  1903,  ch.  257, 
sec.  6,  expressly  taxing  foreign  companies,  which  have  ceased  to  do 
new  business  within  this  State,  upon  the  business  in  force  until  the 
same  is  terminated,  was  made  for  the  purpose  of  obviating  the  de- 
cision in  the  case  of  the  State  v.  Insurance  Co.,  22  Pickle,  282,  in  con- 
struing the  previously  existing  statutes.  The  statute  does  not  apply 
to  companies  that  had  ceased  to  transact  new  business  in  the  State 
previous  to  its  enactment.  State  v.  Insurance  Co.,  22  Pickle,  282,  333, 
334.  •  See,  also,  Acts  1903,  ch.  442,  compiled  under  sees.  3292  and  3302, 
p.  533,  of  the  Code  Supplement  (1904). 

Sec.  6a.  Agents'  tax  to  be  paid  to  insurance  commissioner, 
except  when  delegated  to  the  comptroller. — Each  insurance 
agent  or  solicitor,  except  those  representing  domestic  mutual 
insurance  companies,  including  each  member  of  an  agency  or 
firm  or  corporation  writing  or  soliciting  insurance  in  this  State, 
shall  pay  an  annual  State  tax  in  lieu  of  all  other  privilege  taxes 
on  the  following  basis : 

Agents  engaged  in  business  or  commencing  business 

between  January  1  and  April  1  of  each  year $      10  00 

Agents  commencing  business  between  April   1   and 

July  1  of  each  year 7  50 

Agents  commencing  business  between  July  1  and  Oc- 
tober 1  of  each  year 5  00 

Agents  commencing  business  after  October  1 2  50 

All  payments  to  be  made  to  the  end  of  each  calendar 
year;  this  tax  to  be  paid  direct  to  the  insurance 
commissioner,  except  when  he  delegates  the  power 
to  collect  the  same  to  the  comptroller. 

BUILDING  AND  LOAN  ASSOCIATION  TAXES  PAYABLE  TO 
STATE  TREASURER. 

Sec.  7.  Privilege  tax  in  lieu  of  all  other  taxes. — Every  build- 
ing and  loan  association  incorporated  and  organized  under  the 


Privilege  Taxes  Payable  to  Comptroller.  77 

laws  of  this  State  shall  pay  to  the  treasurer  direct  a  specified 
privilege  license  tax  in  lieu  of  all  other  taxes  upon  its  capital 
actually  paid  in,  whether  derived  from  installment  or  any  other 
class  of  stock,  which  tax  shall  be  paid  as  follows,  and  to  be 
paid  directly  to  the  treasurer: 

CAPITAL  PAID  IN. 

Not  more  than  $10,000 $  20  00 

[Over]  $10,000,  and  not  more  than  $25,000 47  00 

[Over]  $25,000,  and  not  more  than  $50,000 95  00 

[Over]  $50,000,  and  not  more  than  $100,000 140  00 

[Over]  $100,000,  and  not  more  than  $150,000 187  50 

'[Over]  $150,000,  and  not  more  than  $200,000 280  00 

[Over]  $200,000,  and  not  more  than  $250,000 375  00 

[Over]  $250,000,  and  not  more  than  $300,000 468  00 

[Over]  $300,000,  and  not  more  than  $350,000 562  50 

[Over]  $350,000,  and  not  more  than  $400,000 656  00 

[Over]  $400,000,  and  not  more  than  $450,000 750  00 

[Over]  $450,000,  and  not  more  than  $500,000 843  50 

Each  additional  $100,000  or  fractional  part  thereof.  .  .  92  50 

Proper  interpretation  shown  by  insertion  of  word  "over"  in  brack- 
ets before  certain  specified  amounts. — Under  a  literal  reading,  each 
one  of  the  specific  suras  named  is  put  in  both  the  higher  and  lower 
classes;  but  it  is  evident  that  the  legislature  did  not  intend  to  double 
tax  the  specified  sums,  which  might  render  the  whole  section  void, 
and  the  proper  interpretation  is  indicated  by  the  reading  of  the  word 
"  over  *'  before  the  first  sum  named  in  each  line,  except  the  first  and 
last  lines,  as  shown  in  the  brackets. — Ed. 

Sec.  7a.  Sworn  return  of  capital. — Each  association  shall 
annually,  on  or  before  the  first  day  of  September,  make  a 
sworn  return  to  the  treasurer,  showing  the  amount  of  capital 
of  such  association  actually  paid  in  as  shown  by  its  books  at 
the  close  of  business  on  the  30th  day  of  June  next  preceding, 
and  shall  at  the  same  time  pay  the  tax  as  provided  above. 

Sec.  7b.  Sworn  return  of  foreign  associationsi  as  to  capital 
paid  by  citizens  of  this  State. — Each  building  and  loan  asso- 
ciation organized  under  the  laws  of  any  other  State  or  Terri- 
tory, having  stockholders  in  this  State,  shall  annually,  on  or 
before  the  first  day  of  September,  make  a  sworn  return  to  the 


78  Tennessee  Tax  Digest. 

treasurer  direct,  showing  the  amount  of  capital  paid  into  said 
association  by  citizens  of  this  State  upon  classes  of  stock  as 
shown  by  its  books  at  the  close  of  business  on  the  30th  day 
of  June  next  preceding,  and  at  the  same  time  pay  the  tax  as 
provided  above  upon  that  part  of  its  capital  stock  paid  in  by 
the  citizens  of  the  State. 


REALTY  TRANSFER  TAXES  PAYABLE  TO  CLERK  OF  THE 
COUNTY  COURT. 

Sec.  8.    Transfer  of  realty  taxed,  and  rate  thereof. — On  all 

transfers  of  realty  there  shall  be  levied  and  paid  in  lieu  of  all 
other  taxes  a  State  tax  of  $1  per  $1,000  on  the  consideration, 
which  shall  in  no  case  be  less  than  the  value  of  the  property, 
which  shall  be  collected  by  the  clerk  of  the  county  court ;  and 
the  county  register  is  hereby  required  not  to  record  said  deed 
until  the  clerk  certifies  that  this  tax  has  been  paid,  but  no  fee 
shall  be  charged  for  such  certificate  of  [or]  registration  of  the 
same,  and  such  certificate  need  not  be  registered. 

See  Code,  sees.  691,  710,  967,  968. 

958  (673;  804.  Single  tax  on  one  tract. — If  a  person  obtain  several 
deeds  or  other  conveyances  for  one  and  the  same  tract  or  parcel  of 
land,  he  shall  only  pay  one  State  tax  on  such  sale. 

1.  This  is  not  a  privilege,  but  a  specific  tax;  county  levy  for  same. — 

Land  sales  are  not  taxed  by  the  State  as  privileges,  but  a  specific  tax 
is  levied  on  them.  Therefore  the  levy  of  a  tax  upon  privileges  in 
general  terms  by  the  county  court  does  not  embrace  a  tax  upon  land 
sales.  The  county  court  has  no  power  to  create  privileges.  Whether 
the  county  court  could  levy  a  specific  tax  on  transfers  of  land  in 
proper  terms  is  not  determined,  but  reserved.  Clarke  v.  Montague, 
3  Lea,  274. 

2.  Purchaser  to  pay  tax. — The  purchaser  of  land  is  required  by  law 
to  pay  the  tax  imposed  on  sales  thereof,  when  there  is  no  contract 
as  to  who  shall  pay  it.     Guthrie  v.  Iron  Co.,  8  Heis.,  826. 

3.  Deeds  or  contracts  for  standing  timber  are  subject  to  the  trans- 
fer tax. — Deeds  or  contracts  for  standing  timber  to  be  removed  within 
a  given  time  are  subject  to  the  transfer  tax,  for  the  reason  that  such 
interests   are   taxable   under   the    assessment   law   as    realty.     Opinion 


Privilege  Taxes  Payable  to  Comptroller.  79 

of  Attorney-General  Gates.  See  Acts  1907,  ch.  602,  sec.  5,  subsec.  5, 
post,  p.  119.  This  conclusion  of  the  attorney-general  is  correct,  for 
the  further  reason  that  by  section  63  of  the  Gode  the  terms  "  real 
estate,''  '*  real  property,"  and  "  lands  "'  are  defined  to  include  lands, 
tenements,  and  hereditaments,  and  all  rights  thereto  and  interests 
therein,  equitable  as  well  as  legal.  Standing  timber  owned  by  one 
not  owning  the  soil  constitutes  such  a  right  to  or  interest  in  the  land 
as  to  make  the  ownership  of  the  timber  real  estate  within  this  statu- 
tory definition.  The  terms  defined  by  the  statute  are  certainly  equiv- 
alent to  the  term  "  realty,"  and  include  it  in  such  definition. — Ed. 

4.  Court  deeds  conveying  land  are  subject  to  the  transfer  tax. — The 

deed  of  a  clerk  and  master  of  the  chancery  court  conveying  land  to  a 
purchaser  at  a  chancery  sale  is  subject  to  the  transfer  tax.  Opinion' 
of  Attorney-General  Gates.  If  the  deed  of  the  clerk  of  a  -court  is  sub- 
ject to  the  transfer  tax,  it  would  seem  to  follow  that  a  certified  copy 
of  a  decree  of  the  court  made  for  registration  is  subject  to  the  trans- 
fer tax  which  must  be  paid  before  it  can  be  registered. — Ed. 

5.  Partition  deeds  are  subject  to  the  transfer  tax. — A  partition  deed 
transferring  realty,  although  it  is  merely  evidence  of  and  in  pursu- 
ance of  a  previously  agreed  partition  or  agreement  to  partition,  is  sub- 
ject to  the  transfer  tax  imposed  upon  all  transfers  of  realty.  Opinion 
of  Attorney-General  Gates. 

6.  Parties  estopped  to  show  less  consideration  than  that  stated  in 
the  deed. — Where  the  parties  themselves  fix  the  consideration  at  a 
certain  sum  paid  in  the  bonds  or  notes  of  the  conveyee,  they  are  es- 
topped to  claim  or  show  that  the  true  consideration  is  less,  when  the 
transfer  tax  is  sought  to  be  applied  to  the  stated  consideration.  Opin- 
ion of  Attorney-General  Gates. 

7.  Clerk  may  determine  consideration  to  be  greater  than  that 
stated,  when. — If  the  clerk  of  the  county  court  is  satisfied  that  the 
consideration  stated  in  the  deed  is  less  than  the  value  of  the  property 
and  is  not  the  real  consideration,  he  has  the  power  and  it  is  his  duty 
to  ascertain  from  such  evidence  as  may  be  obtainable  the  value  of  the 
land  conveyed  in  the  deed  presented  to  him  with  request  to  certify 
thereon  the  payment  of  the  transfer  tax  due  the  State.  Opinion  of 
Attorney-General  Gates. 

8.  No  fee  for  certificate;  reading  corrected. — The  word  "of"  be- 
tween the  words  "certificate"  and  "registration"  should  read  "or;" 
and,  with  this  reading,  it  is  clear  that  neither  the  clerk  of  the  county 
court  nor  the  county  register  is  entitled  to  any  fee  on  account  of  said 
certificate  required  to  be  made  by  the  said  clerk.  Opinion  of  Attor- 
ney-General Gates.  This  same  reading  was  given  or  indicated  in  the 
Code  Supplement  (1904),  p.  103.— Ed. 


8o  Tennessee  ,Tax  Digest. 

9.  Tax  is  not  collectible  on  deeds  to  government  of  the  United 
States. — It  is  doubted  that  this  transfer  tax  is  collectible  from  the 
government  of  the  United  States  upon  a  deed  transferring  land  to  it, 
and  the  opinion  is  expressed  that  such  tax  is  not  collectible  in  such 
case.  Opinion  of  Attorney-General  Gates.  This  opinion  is  based 
upon  the  rule  that  property  of  the  United  States  is  not  subject  to 
State  taxation,  as  held  in  Van  Brocklin  v.  Anderson,  117  U.  S.,  151, 
29  L.  ed.,  845  (reversing  on  this  point  the  case  of  Anderson  v.  Van 
Brocklin,  15  Lea,  33),  and  in  Railroad  v.  Price  Go.,  133  U.  S.,  504,  505, 
33  L.  ed.,  692.  But  the  question  arises:  Is  the  deed  properly  probated 
for  registration  under  this  law  where  the  transfer  tax  is  not  "paid  even 
by  the  government  of  the  United  States?  The  registration  laws,  it 
seems,  will  apply  to  the  government  of  the  United  States,  and  a  deed 
to  it  registered  without  proper  probate  would  be  equivalent  to  no  reg- 
istration, and  ineffective  as  against  creditors  of  the  conveyor  and  as 
against  innocent  purchasers  from  him  without  actual  notice. — Ed. 


CORPORATION    CHARTER    AND    CONSOLIDATION    TAXES 
PAYABLE  TO  SECRETARY  OF  STATE. 

Sec.  9.    Tax  on  corporation  charters  or  amendments. — All 

persons  applying  for  charters  of  incorporation  and  all  corpo- 
rations applying  for  amendments  to  their  charters  shall  pay 
to  the  secretary  of  State,  as  a  privilege  tax  for  granting  of 
such  charter  or  amendment,  one-tenth  of  one  per  centum  upon 
the  capital  stock  so  fixed  in  the  charter  applied  for  or  upon  the 
increase  of  the  capital  stock  sought  to  be  made  by  the  amend- 
ment to  the  charter;  and  he  shall  account  for  and  pay  into 
the  treasury  of  the  State  all  moneys  so  received  by  him 
monthly,  making  a  report  under  oath  of  the  amount  so  col- 
lected;  and  the  privilege  tax  herein  provided  for  shall  be  in' 
lieu  of  all  other  privilege  taxes  upon  granting  charters  of  in- 
corporation or  amendments  thereof.  But  this  section  shall 
not  apply  to  corporations  for  literary  or  religious  purposes. 
The  tax  shall  be  due  and  payable  upon  the  incorporation  of 
said  corporation,  joint  stock  company,  or  association,  or  upon 
the  increase  of  the  capital  stock  thereof,  and  such  corporation, 
joint  stock  company,  or  association  shall  not  have  or  exer- 
cise any  corporate  powers  until  the  said  tax  shall  have  been 
paid,  and  the  secretary  of  State  shall  not  file  or  record  any 
charters,  certificate  of  incorporation,  or  article  of  association, 


Privilege  Taxes  Payable  to  Comptroller.  8i 

or  certify  or  give  any  corporation,  joint  stock  company,  or  as- 
sociation its  charter  until  the  foregoing  tax  has  been  paid ; 
and  no  such  company  incorporated  by  any  act  of  the  legisla- 
ture shall  go  into  operation  or  exercise  any  corporate  powers 
or  privileges  until  the  said  tax  has  been  paid.  This  section 
shall  not  be  construed  as  an  additional  tax  to  that  imposed  by 
chapter  32  of  the  Acts  of  1897. 

Sec.  10.  Tax  on  corporations  acquiring  the  property  of  other 
corporations. — Whenever  hereafter  any  corporation  organized 
under  the  laws  of  this  or  any  other  State,  foreign  or  domestic, 
shall,  by  lease,  purchase,  consolidation,  or  merger,  acquire  the 
property  of  any  other  corporation  having  a  franchise  derived 
from  this  State,  and  shall,  by  virtue  of  such  lease,  purchase, 
consolidation,  or  merger,  exercise  such  franchise,  then  the  cor- 
poration so  acquiring  such  property  and  exercising  such  fran- 
chise shall  pay  unto  the  State  of  Tennessee  a  privilege  tax  of 
one-tenth  of  one  per  cent,  on  the  amount  of  the  outstanding 
capital  stock  of  the  corporation  whose  property  and  franchise 
shall  have  been  so  acquired.  After  such  lease,  purchase,  con- 
solidation, or  merger  shall  have  been  effected,  said  privilege 
tax  shall  be  collected  by  the  secretary  of  State  and  by  him 
paid  into  the  treasury. 

MISCELLANEOUS  PROVISIONS. 
Sec.  11.  Renewal  of  license  in  case  of  death  or  sale. — A  State 
and  county  license  issued  to  any  firm,  person,  copartnership,  or 
corporation  may  be  renewed  in  case  of  the  death  of  a  member, 
or  in  case  of  the  sale  or  transfer  of  the  assets  of  the  firm,  per- 
son, copartnership,  or  corporation  or  by  the  holder  thereof 
without  the  repayment  of  the  privilege  tax  for  the  unexpired 
term  it  was  issued  for. 

See  Acts  1907,  ch.  602,  sec.  27j  (2b),  post,  p.  162. 

I.  Transfers  were  not  allowed  before  statute  authorizing  same. — 

Without  a  statute  authorizing  a  transfer  of  the  license,  it  was  held 
in  the  case  of  Mayes  v.  Erwin,  8  Hum.,  290,  that  the  license  is  a  per- 
sonal privilege  to  the  individual  to  whom  it  is  granted,  and  cannot  in 


82  Tennessee  Tax  Digest. 

any  manner  be  transferred  to  another,  and  that  the  purchaser  of  the 
goods  and  business  of  the  licensee  must  pay  the  tax,  though  the  seller 
had  paid  the  tax  for  license  to  vend  them. — Ed. 

2.  All  licenses  are  transferable,  when. — All  licenses  issued  for  the 
exercise  of  any  privilege  are  transferable  in  the  manner  and  to  the 
extent  provided  in  the  statute.     Opinion  of  Attorney-General  Gates. 

Sec.  12.  State  privilege  tax  "  in  lieu  of  all  other  taxes  "  ex- 
cludes county  and  city  privilege  taxes. — Whenever  the  words 
"  in  lieu  of  all  other  taxes  "  occur  in  this  act,  it  is  hereby  de- 
clared to  be  the  legislative  intention  that  county  and  municipal 
taxes  are  excluded. 

State  tax  "in  lieu  of  all  other  taxes." — A  statute  fixing  a  privilege 
tax  for  the  State  "  in  lieu  of  all  other  taxes  "  precludes  cities  and  coun- 
ties from  imposing  a  privilege  tax.  Memphis  v.  Insurance  Gos.,  3 
Shannon's  Gases,  463;  Memphis  v.  Insurance  Go.,  6  Bax.,  527;  Insur- 
ance Go.  V.  Taxing  District,  4  Lea,  646,  647;  Memphis  v.  Garrington, 
7  Pickle,  511,  515;  Hunter  v.  Memphis,  9  Pickle,  571,  575;  Memphis  v. 
Express  Go.,  18  Pickle,  340.  These  decisions  were  based  upon  stat- 
utes with  the  said  provision,  but  some  of  them  upon  statutes  without 
the  declaration  of  legislative  intention. 

Sec.  13.  Population  of  any  city,  town,  or  taxing  district  in- 
cludes what  territory. — Whenever  in  this  act  the  population 
of  any  city,  town,  or  taxing  district  is  referred  to,  it  shall  be 
construed  to  include  the  territory  of  the  county  within  which 
such  city,  town,  or  taxing  district  of  the  population  set  out 
with  reference  to  that  subject  is  located  or  situated. 

See  sec.  15,  below. 

Obscurity  and  meaninglessness  of  this  section. — This  section  is 
involved  in  obscurity,  and  seems  to  be  meaningless. 

If  it  be  considered  as  defining  what  territory  shall  be  included,  it  is 
meaningless,  because  it,  in  effect,  provides  that  a  city,  town,  or  taxing 
district  shall  include  the  territory  within  which  it  is  located  or  situ- 
ated, or,  in  other  words,  that  a  city,  town,  or  taxing  district  shall  in- 
clude the  territory  covered  by  it,  or  shall  include  the  territory  included 
within  it.     This  is  a  definition  in  its  own  terms,  and  is  no  definition. 

If  this  section  be  considered  as  with  special  reference  to  the  county, 
it  is  meaningless.  Of  course  a  city  includes  that  part  of  the  terri- 
tory of  the  county  within  which  territory  it  is  locsited  or  situated, 


Privilege  Taxes  Payable  to  Comptroller.  83 

The  meaning  probably  intended  to  be  conveyed  by  this  section  is 
that  where  a  city,  town,  or  taxing  district  is  only  partly  located  or 
situated  in  one  county  and  partly  in  another  county  or  counties,  then, 
for  the  purposes  of  State  and  county  privilege  taxation,  the  city,  town, 
or  taxing  district  of  the  stated  population  shall  be  confined  or  limited 
to  the  territory  of  the  county  in  which  it  is  proposed  to  exercise  a 
taxable  privilege,  and  those  subject  to  State  and  county  privilege  taxes 
shall  pay  the  same  in  each  county  in  which  they  exercise  the  privi- 
lege; or  if  they  pay  the  tax  in  only  one  county,  the  business  must  be 
confined  to  such  county,  and  cannot  be  exercised  in  that  part  of  the 
city,  town,  or  taxing  district  in  another  county  or  counties,  because 
they  have  paid  in  one  county  the  State  and  county  privilege  taxes,  as 
in  a  city,  town,  or  taxing  district  of  the  stated  full  population.  Of 
course,  no  controversy  can  likely  arise  as  to  stationed,  local,  located. 
or  locative  business,  as  that  of  a  theater  or  warehouse  and  elevator; 
but  with  reference  to  any  business  that  is  not  locative,  but  itinerant, 
as  auctioneers  and  transfer  companies,  a  controversy  may  arise.  But 
by  this  provision  it  was  likely  intended  that  the  itinerant  business 
should  be  confined  to  that  part  of  the  city  lying  in  the  county  in  which 
the  tax  has  been  paid. 

If  the  purpose  of  this  section  was  to  provide  that  where  a  privilege 
tax  is  imposed  only  in  cities,  towns,  or  taxing  districts,  no  other  priv- 
ilege tax  can  be  required  for  the  exercise  of  the  privilege  in  the  county 
and  outside  of  the  limits  of  the  city,  it  is  useless,  unnecessary,  and 
superfluous,  as  this  has  always  been  the  law  without  this  express  pro- 
vision. But  the  utter  confusion  and  obscurity  of  this  section  prevents 
a  clearer  solution  of  its  meaning.     Solve  it,  if  you  can. — Ed. 

Sec.  14.  Tax  to  be  paid  whether  a  business  is  made  of  the 
privilege  or  not. — Any  and  all  parties,  firms,  and  corporations 
exercising  any  of  the  foregoing  privileges  must  pay  the  tax  as 
set  forth  in  this  act  for  the  exercising  of  said  privilege,  whether 
they  make  a  business  of  it  or  not,  unless  otherwise  provided. 

1.  Words  taxing  an  act  not  constituting  a  business  are  nugatory.— 

The  words  attempting  to  tax  the  exercise  of  a  privilege  where  a  busi- 
ness is  not  made  of  it  are  nugatory.  The  legislature  cannot  tax  a  single 
act,  per  se,  as  a  privilege,  inasmuch  as  such  act,  in  the  very  nature  of 
things,  cannot,  in  and  of  itself,  constitute  a  business,  occupation,  pur- 
suit, or  vocation.  There  is  no  privilege  to  be  taxed,  unless  it  is  exer- 
cised so  as  to  make  a  business  of  it.  Trentham  v.  Moore,  3  Gates, 
346,  351-353. 

2.  Exercise  of  privileges  without  license  forbidden. — By  Acts  1907, 
ch.  602,  sec.  27,  post,  p.  159,  no  one  shall  commence  or  continue  a  busi- 


84  Tennessee  Tax  Digest. 

ness  declared  to  be  a  privilege  without  obtaining  a  license.     See  note 
24,  ante,  p.  17. 

3.  Another  privileged  business. — A  person  licensed  and  paying  a 
privilege  tax  to  do  one  business  cannot  do  another  business  in  con- 
nection therewith  where  such  other  business  is  expressly  declared  to 
be  a  privilege  and  is  taxed  as  such,  and  no  exemption  or  exception  is 
made  in  case  where  it  is  carried  on  in  connection  with  the  first  licensed 
business.     Cigar  Co.  v.  Cooper,  15  Pickle,  473. 

Sec.  14a.  No  exemptions  except  as  provided. — This  act  shall 
not  be  so  construed  as  to  exempt  any  person,  firm,  or  corpora- 
tion whatever  exercising  any  of  the  foregoing  privileges  from 
the  payment  of  the  tax  herein  prescribed  for  the  exercise  of 
said  privileges  as  herein  provided,  and  except  as  provided  in 
chapter  121  of  the  Acts  of  1869  and  1870,  excepting  State  and 
county  fairs  and  their  tenants. 

See  sec.  2a,  ante,  p.  11,  exempting  soldiers  in  the  war  between  the 
States.  See  Code,  sees.  704  and  705,  for  the  exemption  here  made. 
As  to  other  exemptions,  see  Code,  sees.  695-705;  Acts  1901,  ch.  87, 
compiled  in  the  Code  Supplement  (1904),  p.  74.  There  may  be  a  ques- 
tion as  to  the  exemptions  other  than  those  provided  for  in  sees.  704 
and  70S  of  the  Code,  because  this  statute  (the  above  section)  is  very 
positive  in  withdrawing  all  exemptions  except  the  one  specified.  But 
these  exemption  statutes  were  special  acts,  and  the  presumption  is 
against  their  repeal  by  implication.  See  Burnett  v.  Maloney,  13  Pickle, 
697,  703-706;  Zickler  v.  Bank,  20  Pickle,  295. 

Sec.  15.  Population  ascertained;  town  defined.—  Population 
referred  to  in  this  act  shall  be  construed  to  mean  population 
according  to  the  federal  census  of  1900  or  any  subsequent  fed- 
eral census,  and  the  word  "  town,"  whenever  it  occurs,  shall 
be  construed  to  mean  any  village  or  settlement  having  a  pop- 
ulation of  more  than  fifty  (50)  inhabitants,  either  incorporated 
or  not. 

See  sec.  13,  above. 


Privilege  Taxes  Payable  to  Comptroller. 


1.  Population   of  the   counties  according  to   the  federal   census   of 
1900.— 


Anderson   17,634 

Bedford 23,845 

Benton 11,888 

Bledsoe   6,626 

Blount 19,206 

Bradley 15,759 

Campbell 17,317 

Cannon   12,121 

Carroll    24,250 

Carter .' 16,688 

Cheatham  10,112 

Chester  9,896 

Claiborne .  20,696 

Clay  8,421 

Cocke 19,153 

Coffee 15,574 

Crockett 15,867 

Cumberland 8,311 

Davidson  .. 122,815 

Decatur 10,439 

DeKalb 16,460 

Dickson 18,635 

Dyer 23,776 

Fayette   29,701 

Fentress   6,106 

Franklin  20,392 

Gibson *. . .  39,408 

Giles 33,035 

Grainger 15,512 

Greene 30,596 

Grundy 7,802 

Hamblen 12,728 

Hamilton   61,695 

Hancock 11,147 

Hardeman    22,976 

Hardin 19,246 

Hawkins 24,267 

Haywood  .'.... 25,189 

Henderson 18,117 

Henry 24,208 

Hickman 16,367 

Houston  6,476 

Humphreys 13,398 

Jackson 15,039 

James 5,407 


Jefferson  18,590 

Johnson 10,589 

Knox 74,302 

Lake 7,368 

Lauderdale 21,971 

Lawrence  15,402 

Lewis 4,455 

Lincoln 26,304 

Loudon 10,838 

McMinn    19,163 

McNairy  17,760 

Macon 12,881 

Madison   36,333 

Marion 17,281 

Marshall 18,763 

Maury 42,703 

Meigs 7,491 

Monroe 18,585 

Montgomery 36,017 

Moore  5,706 

Morgan 9,587 

Obion 28,286 

Overton 13,353 

Perry 8,800 

Pickett 5,366 

Polk 11,357 

Putnam ^  . .    16,890 

Rhea 14,318 

Roane 22,738 

Robertson 25,029 

Rutherford  33,543 

Scott   11,077 

Sequatchie   3,326 

Sevier 22,021 

Shelby 153,557 

Smith 19,026 

Stewart   15,224 

Sullivan 24,935 

Sumner  26,072 

Tipton 29,273 

Trousdale 6,004 

Unicoi  5,851 

Union 12,894 

Van  Buren 3,126 

Warren  16,410. 


86 


Tennessee  Tax  Digest. 


Washington 22,604 

Wayne 12,936 

Weakley 32,546 


White 14,157 

Williamson 26,429 

Wilson 27,078 


2.  Population  of  incorporated  cities,  taxing  districts,  and  towns  of 
1,000  inhabitants  or  over  according  to  the  federal  census  of  1900. — 


Athens 1,849 

Bolivar   1,035 

Bristol 5,271 

Brownsville 2,645 

Chattanooga 30,154 

Clarksville   9,431 

Cleveland  3,858 

Clinton   1,111 

Columbia   6,052 

Covington 2,787 

Davton   2,004 

Dickson 1,363 

Dyer 1,204 

Dyersburg   3,647 

Fayetteville  2,708 

Franklin  2,180 

Gallatin 2,409 

Greeneville 1,817 

Harriman 3,442 

Humboldt .' 2,866 

Huntingdon 1,332 

Jackson 14,511 

Jellico 1,283 

Johnson  City 4,645 

Knoxville  32,637 

Lebanon 1,956 

Lewisburg   1,421 


Lexington 1,332 

Martin 1,730 

McKenzie 1,266 

McMinnville    1,980 

Memphis 102,320 

Milan  1,682 

Morristown 2,973 

Mount  Pleasant 2,007 

Murfreesboro    3,999 

Nashville 80,865 

Newbern 1,433 

Newport 1,630 

Obion 1,034 

Paris    2,018 

Pulaski   2,838 

Ripley .  1,640 

Rockwood   2,899 

Rogersville 1,386 

Shelbyville 2,236 

South  Pittsburg 1,789 

Springfield 1,732 

Sweetwater    1,716 

Trenton 2,328 

Tullahoma  2,684 

Union  City 3,407 

Winchester 1,338 


3.  Population  of  incorporated  towns  only  is  given  in  federal  census 
of  1900  and  in  above  table. — A  town,  in  the  sense  of  the  privilege  tax 
laws,  as  defined  in  this  section,  means  any  village  or  settlement  hav- 
ing a  population  of  niore  than  fifty  inhabitants,  whether  incorporated 
or  not.  But  the  federal  census  of  1900  embraces  the  population  of 
incorporated  places  only,  and  no  attempt  was  made  to  secure  and  give 
a  separate  enumeration  of  unincorporated  places.  See  Census  Popu- 
lation, Part  1,  page  Iviii,  bottom  of  first  column.  This  was  in  accord- 
ance with  the  twelfth  section  of  the  census  act,  approved  March  3, 
1899. 

Under  the  revenue  act  graduating  the  privilege  tax  in  certain  cases 
according  to  the  population  of  cities,  towns,  or  taxing  districts,  as 
shown  by  the  federal  census  of  1900  or  any  subsequent  federal  census. 


Privilege  Taxes  Payable  to  Comptroller.  87 

the  population  of  unincorporated  towns  cannot  be  ascertained  from 
the  federal  census  of  1900,  because  not  given  by  it.  The  population 
of  incorporated  towns  only  is  given  in  the  above  table. — Ed. 

4.  Federal  census  of  1900  gives  the  population  of  incorporated 
towns  only;  construction  and  constitutionality  of  statute  considered 
in  this  view. — There  is  a  latent  obscurity  and  a  consequent  uncertainty 
of  meaning  in  the  provisions  of  this  statute.  It  provides  that  the  pop- 
ulation shall  be  ascertained  from  the  federal  census  of  1900  or  any 
subsequent  federal  census.  It  defines  a  town  to  be  any  village  or  set- 
tlement having  a  population  of  more  than  fifty  inhabitants,  whether 
incorporated  or  not.  The  latent  obscurity  results  from  the  fact  that 
the  federal  census  of  1900  does  not  give  the  population  of  unincorpo- 
rated towns,  but  only  of  those  that  were  incorporated,  whereas  the 
statute  is  based  upon  the  idea  that  the  said  census  gave  the  population 
of  unincorporated  towns  as  well  as  those  incorporated.  Taking  the 
census  of  1900  as  the  rule,  all  unincorporated  towns  are  excluded,  be- 
cause their  populations  are  not  given  in  said  census;  but  under  the 
statutory  definition  of  a  town,  it  is  immaterial  whether  it  is  incorpo- 
rated or  not,  so  that  the  town  contains  more  than  fifty  inhabitants. 
This  presents  the  latent  obscurity,  and  one  that  becomes  apparent 
upon  consideration  of  the  said  census.  The  revenue  law  imposing 
privilege  taxes  graduated  according  to  the  population  of  towns  as 
determined  from  the  census  unquestionably  applies  to  all  incorporated 
towns  of  the  specified  population,  provided  it  is  not  invalidated  by 
the  inapplicability  of  the  statute  to  unincorporated  towns  as  herein- 
after mentioned  and  discussed.  But  the  question  whether  such  reve- 
nue law  applies  to  unincorporated  towns,  villages,  or  settlements  of 
more  than  fifty  inhabitants  coming  within  the  specified  population 
classifications  remains  to  be  solved.  No  method  of  ascertaining  the 
population  of  unincorporated  towns  is  prescribed,  except  the  census 
method,'  which  excludes  all  other  methods,  especially  in  the  absence 
of  any  other  express  method.  This  conclusion  is  irresistible  from  a 
reading  of  the  statute,  without  the  knowledge  that  the  federal  census 
of  1900  does  not  contain  the  population  of  unincorporated  towns. 
Can  the  knowledge  of  such  fact  change  the  correct  and  natural  inter- 
pretation of  the  meaning  of  the  statute?     It  is  thought  not. 

The  census  method,  as  before  stated,  is  noneffective,  because  it 
does  not  give  the  population  of  unincorporated  towns. 

The  method  of  actual  count,  if  adopted  independent  of  and  contrary 
to  the  provisions  of  the  statute,  would  be  impracticable  even  in  ap- 
proximating the  number  of  inhabitants,  and  this  method  would  be 
expensive  and  uncertain.  No  one  is  authorized  by  law  to  ascertain 
and  report  the  number.  In  any  suit  involving  the  tax,  the  number 
would  have  to  be  ascertained  by  the  testimony  or  evidence  of  persons 
having  knowledge  on  the  subject.  The  legislature  never  contemplated 
such  chaotic  procedure,  but  adopted  the  census  method  as  an  exclusive 
one.     The  federal  census  method  of  ascertaining  population  is  the  one 


88  Tennessee  Tax  Digest. 

universally  adopted  in  the  privilege  tax  legislation  of  this  State,  and 
in  all  other  legislation  v^here  not  in  violation  of  some  constitutional 
provision.  This  legislative  practice  has  grown  into  a  wise  public  pol- 
icy which  should  not  be  disregarded  or  departed  from  by  an  unnatu- 
ral and  strained  construction  of  a  statute,  nor  by  a  construction  con- 
trary to  the  plain  and  evident  meaning  thereof. 

There  is  one  class  of  unincorporated  towns  coming  within  the  stat- 
utory definition  of  a  town  that  may  be  within  the  meaning  and  oper- 
ation of  the  statute.  This  class  embraces  the  defined  towns  that  were 
incorporated  when  the  federal  census  of  1900  was  taken  and  that  have 
since  become  unincorporated.  The  population  of  this  class  of  towns 
is  given  in  said  census;  and,  by  the  definition  and  terms  of  the  statute, 
the  towns  of  this  class  are  within  its  meaning  and  operation,  and  the 
statute  may  be  applied  to  them,  if  such  construction  would  not  make 
the  statute  vicious  class  legislation,  as  between  such  towns,  as  im- 
posing a  privilege  tax  in  unincorporated  towns  that  were  incorporated 
in  1900,  and  since  becoming  unincorporated,  and  exempting  from  the 
tax  in  unincorporated  towns  that  were  unincorporated  in  1900.  So, 
inasmuch  as  the  census  method  is  exclusive,  and  is  noneffective  as  to 
unincorporated  towns,  there  is  no  method  of  ascertaining  the  popula- 
tion of  such  towns  so  as  to  apply  the  privilege  taxes  imposed  accord- 
ing to  the  population  classifications.  It  is,  therefore,  concluded  that 
the  privilege  taxes  imposed  with  reference  to  the  population  classifica- 
tion of  towns  cannot  be  collected  on  that  basis  from  those  exercising 
the  privileges  in  unincorporated  towns,  unless  perhaps  they  were  in- 
corporated when  .the  census  was  taken  and  have  since  become  unin- 
corporated, as  hereinbefore  suggested,  and  such  construction  would 
not  render  the  statute  vicious  class  legislation  as  between  such  classes 
of  unincorporated  towns.  Assuming  that  this  conclusion  is  correct, 
the  question  whether  the  taxation  of  privileges  in  incorporated  towns 
according  to  their  population  classifications,  while  there  is  .no  such- 
taxation  in  unincorporated  towns,  is  repugnant  to  the  constitution  as 
vicious  class  legislation,  arises  for  solution.  Assuming  also  that  the 
conclusion  that  the  law  applies  to  towns  that  were  incorporated  when 
the  federal  census  of  1900  was  taken  and  have  since  become  unincor- 
porated is  correct,  the  question  whether  the  taxation  of  privileges  in 
unincorporated  towns  of  this  class  and  the  exemption  of  all  other 
unincorporated  towns  is  repugnant  to  the  constitution  as  vicious  class 
legislation  arises  for  solution.  As  to  the  last  question,  the  construc- 
tion stated  will  probably  not  be  given  to  the  statute,  if  such  construc- 
tion renders  it  repugnant  to  the  constitution,  though  it  might  other- 
wise well  bear  such  construction.  See  Manufacturing  Co.  v.  Falls,  6 
Pickle,  469;  Railroad  v.  Crider,  7  Pickle,  489,  506;  State  v.  Yardley,  11 
Pickle,  556,  560;  Henley  v.  State,  14  Pickle,  682;  Railroad  v.  Harris, 
15  Pickle,  704;  State,  ex  rel.,  v.  Brewing  Co.,  20  Pickle,  740;  Railroad 
v.  State,  2  Cates,  610.  As  to  the  first  question,  under  the  principle 
of  the  decisions  holding  the  four  mile  law  not  unconstitutional  because 


Privilege  Taxes  Payable  to  Comptroller.  89 

incorporated  cities  were  excepted  from  its  operation,  this  law,  con- 
strued as  applying  in  its  operation  to  incorporated  towns,  and  not 
to  unincorporated  towns,  may  be  sustained.  See  State  v.  Rauscher, 
11  Lea,  96;  Murphy  v.  State,  9  Lea,  378;  Hatcher  v.  State,  12  Lea,  369, 
372;  Daly  v.  State,  13  Lea,  232;  Woodward  v.  Brien,  14  Lea,  524; 
Stratton  v.  Morris,  5  Pickle,  526;  Brinkley  v.  State,  24  Pickle,  476; 
Webster  v.  State,  2  Gates,  499;  const.,  art.  11,  sec.  8;  art.  1,  sec.  8,  and 
notes. 

Sec.  16.  Exercising  privilege  without  paying  tax  is  a  misde- 
meanor; fine;  interstate  commerce  excepted. — It  is  hereby  de- 
clared a  misdemeanor  for  exercising  any  of  the  foregoing  priv- 
ileges without  first  paying  the  taxes  prescribed  for  the  exercise 
of  the  same,  and  all  parties  so  oflfending  shall  be  liable  to  a  fine 
of  not  less  than  $10  nor  more  than  $50  for  each  day  such  privi- 
lege is  exercised  without  license ;  but  this  inhibition  shall  not 
apply  to  any  person,  firm,  or  corporation  engaged  in  interstate 
commerce. 

Sec.  17.    Reports  of  collections,  when  to  be  made  and  what 
to  show. — Every  person  charged  with  the  collection  of  any 
of  the  foregoing  taxes  and  privileges  shall  make  monthly  re- 
port of  his  collections  to  the  proper  State  and  county  authori-. 
ties,  which  report  shall  show : 

1.  The  date  of  issuance. 

2.  The  date  of  payment. 

3.  The  name  of  each  party  paying. 

4.  The  kind  of  privilege. 

5.  The  amount  of  privilege  tax  paid  and  the  amount  of  ad 
valorem  tax  paid  by  each,  respectively. 

6.  The  date  of  expiration  of  license. 

7 .  The  total  amount  of  such  collection  for  the  month. 

He  shall,  within  fifteen  (15)  days  after  the  last  day  of  each 
calendar  month,  file  his  report  of  such  collections  with  the 
comptroller,  if  it  be  for  State  revenue,  and  with  the  county 
judge  or  chairman  of  the  county  court,  if  it  be  for  county  rev- 
enue;  and  shall  pay  the  amount  of  such  report  to  the  State 
comptroller  or  treasurer  at  the  time  he  files  his  report,  either 
in  cash  or  by  a  certificate,  showing  that  said  amount  has  been 


9o  Tennessee  Tax  Digest. 

deposited  to  the  credit  of  the  State  treasurer  in  a  regular  State 
depository,  if  it  be  State  revenue,  and  shall  pay  the  amount 
of  said  report  at  the  time  he  files  the  same  with  the  county 
judge  or  chairman  of  the  county  court  to  the  county  trustee, 
if  it  be  county  revenue. 

Sec.  17a.  Reports  of  collections,  penalty  for  failure. — If  such 
reports  are  not  filed  and  payments  made  as  above  specified, 
then  there  shall  be  added  to  the  amount  of  said  report,  or  to 
the  amount  it  may  be  ascertained  is  due  from  such  person,  a 
penalty  of  one  per  cent,  for  each  day  he  is  in  default,  and  he 
shall  forfeit  all  rights  to  commission  on  said  amount ;  and  in 
no  case  shall  such  penalty  or  forfeiture  be  remitted. 

Sec.    17b.     Comptroller's    report;    blanks    for    clerks. — The 

comptroller  shall  prepare  and  publish  with  his  report,  made 
to  each  session  of  the  general  assembly,  a  correct,  tabulated 
statement  of  the  amount  received  from  each  privilege,  from 
whatever  source  it  may  come,  giving  the  amount  paid  by  each 
county,  and  showing  the  privilege  and  ad  valorem  tax  sepa- 
rately ;  and  for  the  purpose  of  making  said  report  uniform,  he 
will  furnish  to  clerks  uniform  blanks  on  which  to  make  re- 
ports ;  but  the  failure  to  supply  such  blanks  shall  be  no  excuse 
for  clerks  failing  to  make  reports  as  required  in  this  act. 

Sec.  18.    Penalty  of  delinquency  of  privilege  taxpayers.. — It 

shall  be  the  duty  of  privilege  taxpayers  to  promptly  pay  the 
privilege  tax  levied  under  this  act  when  the  same  becomes  due ; 
and  in  case  any  privilege  tax  is  not  promptly  paid  when  the 
same  is  due  by  law,  the  person,  firm,  association,  or  corpora- 
tion liable  therefor  shall  pay  a  penalty  of  one  per  centum  on 
the  amount  of  the  delinquent  tax  for  each  day's  delinquency. 

Sec.  18a.  Clerk  of  county  court  to  collect  promptly;  exten- 
sion of  time  is  a  misdemeanor  in  office. — It  shall  be  the  duty 
of  each  county  court  clerk  to  promptly  collect  privileges  col- 
lectible by  him  when  the  same  become  due ;  and  in  no  case 
shall  any  county  court  clerk  or  his  deputy  agree  to  give,  per- 


Prtvilege  Taxes  Payable  to  CoMPTROLjiER.  91 

mit,  or  allow  any  extension  of  time  for  the  payment  of  the 
same  or  any  part  thereof ;  and  in  case  any  county  court  clerk 
or  his  deputy  shall  violate  this  section,  he  shall  be  held  and 
deemed  guilty  of  a  misdemeanor  in  office,  and,  upon  convic- 
tion, such  clerk  or  his  deputy  shall  be  fined  not  less  than  $25 
nor  more  than  $50. 

Sec.  18b.  Clerk  of  county  court  to  issue  distress  warrant  for 
delinquent  privilege  tax. — The  clerks  of  the  county  courts  of 
the  various  counties  of  the  State  are  hereby  authorized  and 
empowered,  and  it  is  hereby  made  their  duty,  as  soon  as  any 
privilege  tax  or  any  part  of  the  same  is  delinquent,  to  issue  a 
distress  warrant  for  the  collection  of  the  taxes  and  penalties 
thereon,  and  to  enforce  the  collection  of  the  same  as  in  other 
cases. 

Sec.  19.  Judge  to  charge  grand  jury;  inquisitorial  power; 
district  attorney  to  prosecute  ex  officio,  when. — It  shall  be  the 
duty  of  each  judge  of  the  courts  of  the  State  haying  criminal 
jurisdiction  to  specially  give  in  charge  to  and  have  the  grand 
jury  of  his  court  especially  investigate  all  oflfenses  defined  in 
this  act,  and  inquisitorial  power  is  hereby  given  to  grand  ju- 
ries in  the  premises.  It  shall  also  be  the  duty  of  the  respec- 
tive district  attorneys  of  the  State,  upon  the  information  or  at 
the  request  of  any  reputable  citizen  of  the  State,  to  investigate 
and  prosecute  ex  officio  all  the  oflfenses  defined  in  this  act. 

Sec.  20.  Laws  of  same  session  are  not  repealed. — All  laws 
and  parts  of  laws  in  conflict  with  this  act  are  hereby  repealed, 
except  such  acts  as  have  been  passed  by  this,  the  fifty-fifth 
general  assembly,  and  this  act  shall  take  effect  from  and  after 
its  passage,  the  public  welfare  requiring  it. 

(Passed  and  approved  April  15,  1907.) 


92  Tennessee  Tax  Digest. 

COLLATERAL  INHERITANCE  AND  SUCCESSION 
TAX  OR  DUTY. 

(1893,  ch.  174— effective  April  10,  1893.) 

Section  1.  Tax  laid  on  all  estates  passing  in  any  manner 
from  decedents  to  all  persons  except  father,  mother,  husband, 
wife,  children,  and  lineal  descendants  born  in  lawful  wedlock ; 
rate ;  liability  of  personal  representatives ;  exerriptions ;  adopted 
children  not  exempt. — All  estates — real,  personal,  and  mixed— 
of  every  kind  whatsoever,  situated  within  this  State,  whether 
the  person  or  persons  dying  seized  thereof  be  domiciled  with- 
in or  out  of  this  State,  passing  from  any  person  who  may  die 
seized  or  possessed  of  such  estates,  either  by  will  or  under 
the  interstate  laws  of  this  State,  or  any  part  of  such  estate  or 
estates,  or  interest  therein,  transferred  by  deed,  grant,  bar- 
gain,  gift,  or  sale,  made  in  contemplation  of  death,  or  intended 
to  take  effect  in  possession  or  enjoyment  after  the  death  of 
the  grantor  or  bargainor  to  any  person  or  persons  or  to  bod- 
ies corporate  or  politic,  in  trust  or  otherwise,  other  than  to  or 
for  the  use  of  the  father,  mother,  husband,  wife,  children,  and 
lineal  descendants  born  in  lawful  wedlock,  of  the  person  dying 
seized  and  possessed  thereof,  shall  be  subject  to  a  duty,  or  tax, 
of  five  dollars  on  every  hundred  dollars  of  the  clear  value  of 
such  estate  or  estates  so  passing,  and  at  and  after  the  same  rate 
for  any  less  amount,  to  be  paid  to  the  use  of  the  State ;  and  all 
owners  of  such  estates  and  all  executors  and  administrators 
and  their  sureties  shall  only  be  discharged  from  liability  for 
the  amount  of  such  taxes  or  duties,  the  settlement  of  which 
they  may  be  charged  with,  by  having  paid  the  same  over  for 
the  use  of  the  State,  as  hereinafter  directied ;  provided,  that  no 
estate  which  may  be  valued  at  a  less  sum  than  two  hundred 
and  fifty  dollars  shall  be  subject  to  this  duty  or  tax;  and,  pro- 
v'ded,  further,  that  the  term  *'  children  "  shall  not  be  construed 
to  apply  to  adopted  children. 

1.  Brothers  and  sisters  are  liable  for  the  inheritance  and  succession 
tax  imposed  by  Acts  1893,  ch.  174,  and  have  been  since  Acts  1895  (ex. 
ses.),  ch.  4. — By  Acts  1893,  ch.  174,  sec.   1,  brothers  and  sisters  were 


Inheritance  Tax.  93 

not  exempt  from  the  collateral  inheritance  and  succession  tax;  but  by- 
Acts  1893,  ch,  89,  sec.  7,  enacted  at  a  later  hour  on  the  same  day,  re- 
pealing, or,  more  properly  speaking,  suspending  by  implication  the 
former  act,  they  were  exempt;  but  by  the  general  revenue  law  of  1895, 
ch.  4,  of  the  extra  session,  repealing  by  implication  the  said  Acts  1893, 
ch.  89,  as  a  whole,  which  includes  sec.  7  thereof,  the  said  act  of  1893, 
ch.  174,  sec.  1,  was  revived  and  made  operative  by  removal  of  the  sus- 
pension. Zickler  v.  Bank,  20  Pickle,  277.  By  Acts  1899,  ch.  432,  sec. 
1;  by  Acts  1901,  ch.  128,  sec.  1;  by  Acts  1903,  ch.  257,  sec.  1;  and  by 
Acts  1907,  ch.  541,  sec.  1,  ante,  p.  7,  it  is  enacted  that  there  shall  be 
levied  and  collected  a  collateral  inheritance  tax,  as  provided  for  in  Acts 
1893,  ch.  174,  and  acts  amendatory  thereof.  However,  the  last  clause, 
"  and  acts  amendatory  thereof,"  is  not  in  Acts  1899,  ch.  432,  sec.  1,  but 
is  in  all  of  the  other  said  acts. 

2.  Exception  of  certain  relatives  does  not  render  the  statute  void. — 

Succession  or  inheritance  taxation  is  not  void  for  want  of  uniformity 
in  excepting  certain  relatives.  State  v.  Alston,  10  Pickle,  674;  Bailey 
V.  Drane,  12  Pickle,  18;  Debardelaben  v.  State,  15  Pickle,  652;  State, 
ex  rel.,  v.  Brewing  Co.,  20  Pickle,  732,  737;  Magoun  v.  Bank,  170  U.  S., 
287-290,  42  L!  ed.,  1040,  1041;  Eidman  v.  Martinez,  184  U.  S.,  591,  46  L. 
ed.,  704. 

3.  Estates  administered  here  passing  to  collateral  heirs  are  subject  to 
the  tax. — Where  a  decedent  was  a  citizen  and  resident  of  this  State 
at  the  time  of  his  death  and  his  estate  is  being  properly  administered 
in  this  State,  the  clear  net  value  of  said  estate  going  to  his  collateral 
heirs  or  next  of  kin  is  subject  to  the  inheritance  tax.  Opinion  of  At- 
torney-General  Gates. 

4.  Property  of  nonresidents  not  in  this  State  is  not  subject  to  the 
inheritance  tax. — Property  not  in  this  State  at  the  time  of  the  death 
of  the  owner,  who  was  not  a  citizen  nor  resident  of  this  State,  is  not 
subject  to  the  inheritance  tax.     Opinion  of  Attorney-General  Gates. 

5.  United  States  bonds  are  not  exempt. — United  States  bonds  are 
not  exempt,  but  are  subject  to  the  inheritance  tax,  where  that  tax 
would  otherwise  attach.     Opinion  of  Assistant  Attorney-General  Faw. 

6.  Proceeds  of  life  insurance  policy  passing  to  brothers  and  sisters 
are  subject  to  the  inheritance  tax. — The  proceeds  of  a  life  insurance 
policy  payable  to  the  executors  or  administrators  of  the  insured, "and 
passing  upon  his  death  to  his  brothers  and  sisters  as  his  next  of  kin, 
are  subject  ta  the  collateral  inheritance  tax.— Opinion  of  Assistant 
Attorney-General  Faw. 


94  Tennessee  Tax  Digest. 

Sec.  2.  Fair  compensation  to  executors,  etc. ;  excess  subject 
to  tax. — Where  a  testator  names  or  appoints  one  or  more  ex-, 
ecutors,  and  makes  a  bequest  or  devise  of  property  to  them  in 
lieu  of  their  commissions  or  allowances,  or  appoints  them  his 
residuary  legatees,  and  said  bequests,  devises,  or  residuary  leg- 
acies exceed  what  would  be  a  fair  compensation  for  their  serv- 
ices, such  excess  shall  be  subject  to  the  payment  of  the  col- 
lateral inheritance  tax  or  duty,  the  rate  of  compensation  to  be 
fixed  by  the  proper  officers  or  courts  having  jurisdiction  in  the 
case. 

Sec.  3.  Tax  on  remainder  estates  subject  to  the  tax  is  pay- 
able after  termination  of  life  or  other  estate. — In  all  cases 
where  there  shall  be  a  devise,  bequest,  or  descent  of  an  estate, 
real  or  personal,  to  collateral  relatives  or  strangers,  liable  to 
the  collateral  inheritance  and  succession  tax,  to  take  effect  in 
possession  or  to  come  into  actual  enjoyment  after  the  expira- 
tion of  one  or  more  life  estates,  or  a  period  of  years,  the  tax 
on  such  estates  shall  not  be  payable,  nor  interest  begin  to  run 
thereon,  until  the  person  or  persons  liable  for  the  same  shall 
come  into  actual  possession  of  such  estate  by  the  termination 
of  the  estates  for  life  or  years. 

Sec.  3a.  Assessed  on  value  at  time  of  payment ;  prepayment, 
when. — The  tax  shall  be  assessed  upon  the  value  of  the  estate 
at  the  time  the  right  of  possession  accrues  to  the  owner  as 
aforesaid ;  provided,  that  the  owner  shall  have  the  right  to  pay 
the  tax  at  any  time  prior  to  his  coming  into  possession ;  and 
in  such  cases  the  tax  shall  be  assessed  on  the  value  of  the 
estate  at  the  time  of  the  payment  of  the  tax,  after  deducting 
the  value  of  the  life  estate  or  estates  for  years. 

Sec.  3b.  Taxes  a  lien  on  realty ;  on  personalty  to  be  secured. 

— The  tax  on  all  real  estate  shall  be  and  remain  a  lien  on  the 
real  estate  on  which  the  same  is  chargeable  until  paid ;  and 
the  owner  of  any  personal  estate  subject  to  the  tax  provided  by 
this  act  shall  make  a  full  report  and  return  of  the  same  to  the 
clerk  of  the  county  court  of  the  proper  county  within  one  year 


Inheeitanoe  Tax.  95 

from  the  death  of  the  decedent,  and  within  that  time  enter  into 
security  for  the  payment  of  the  tax  to  the  satisfaction  of  such 
clerk ;  and  in  case  of  failure  so  to  do,  the  tax  shall  be  immedi- 
ately payable  and  collectible. 

1.  Inheritance  tax  on  contingent  remaincjer  interest  is  not  payable 
until  it  comes  into  enjoyment,  and  bond  for  same  is  not  required;  rule 
as  to  vested  remainder  interests  is  reserved. — The  owner  of  a  contin- 
gent remainder  interest  in  personal  property  is  not  required  to  make 
report  and  give  security  for  the  collateral  inheritance  and  succession 
tax  within  one  year  from  the  death  of  the  decedent,  under  the  pro- 
visions of  section  728,  and  such  tax  does  not  become  payable  until 
the  contingent  remainder  estate  comes  into  possession  or  actual  en- 
joyment by  the  termination  of  the  life  estate;  but  whether  this  rule 
applies  to  vested  remainder  interests  is  expressly  reserved.  Harrison 
V.  Johnston,  1  Gates,  245,  250-257. 

2.  Life  tenant  becom.ing  owner  of  the  remainder  interest  is  liable 
for  the  tax  on  the  remainder  interest  at  that  time ;  merger  of  estates. — 
The  life  estate  is  terminated  by  merger,  when  the  life  tenant  becomes 
the  owner  of  the  remainder  interest  by  purchase  thereof,  and  he  then 
becomes  liable  for  the  collateral  inheritance  and  succession  tax  upon 
the  value  of  the  remainder  interests  at  the  time  of  the  purchase.  Har- 
rison V.  Johnston,  1  Gates,  245,  252,  253,  256-260. 

Sec.  4.  Discount  for  early  payment ;  interest  on  delayed  pay- 
ment.— If  the  collateral  inheritance  tax  shall  be  paid  within 
three  months  after  the  death  of  the  decedent,  a  discount  of 
five  per  centum  on  the  amount  of  the  tax  shall  be  made  and 
allowed;  and  if  said  tax  is  not  paid  at  the  end  of  one  year  from 
the  death  of  the  decedent,  at  which  time  it  shall  be  due,  in- 
terest shall  then  be  char^^ed  at  the  rate  of  six  per  centum  per 
annum  on  such  tax. 

Sec.  5.    Duties  of  executor  or  administrator  as  to  tax. — The 

executor  or  administrator  or  other  trustee  paying  any  legacy 
or  share  in  the  distribution  of  any  estate  subject  to  the  col- 
lateral inheritance  tax,  as  provided  by  this  act,  shall  deduct 
therefrom  at  the  rate  of  five  dollars  in  every  hundred  dollars 
upon  the  whole  legacy  or  sum  paid ;  or,  if  not  money,  he  shall 
demand  payment  of  a  sum,  to  be  computed  at  the  same  rate 
upon  the  appraised  value  thereof,  for  the  use  of  the  State, 


96  Tennessee  Tax  Digest. 

and  no  executor  or  administrator  shall  be  compelled  to  pay  or 
deliver  any  specific  legacy  or  article  to  be  distributed,  subject 
to  tax,  except  on  the  payment  into  his  hands  of  a  sum  com- 
puted on  its  value,  as  aforesaid ;  and,  in  case  of  neglect  or  re- 
fusal on  the  part  of  said  legatee  or  distributee  to  pay  the  same, 
such  specific  legacy  or  article,  or  so  much  thereof  as  shall  be 
necessary,  shall  be  sold  by  such  executor  or  administrator  at 
public  sale  for  cash,  after  notice  to  such  legatee  or  distributee, 
and  after  ten  days'  advertisement,  as  in  case  of  ordinary  ad- 
ministrator's sales ;  and  the  balance  that  may  be  left  in  the 
hands  of  the  executor  or  administrator,  after  reserving  the 
tax,  shall  be  distributed  to  the  legatee  or  distributee  as  is  or 
may  be  directed  by  law;  and  every  sum  of  money  retained  by 
any  executor  or  administrator,  or  paid  into  his  hands  on  ac- 
count of  any  legacy  or  distributive  share,  for  the  use  of  the 
State,  shall  be  paid  by  him  without  delay  to  the  county  court 
clerk  of  the  county  in  which  his  accounts  are  being  adminis- 
tered. 

Sec.  6.  Conditioiial  estate. — If  the  legacy  subject  to  the  col- 
lateral inheritance  tax  be  given  to  any  person  for  life  or  for  a 
term  of  years,  or  for  any  other  limited  period,  upon  a  condi- 
tion or  contingency,  if  the  same  be  money,  the  tax  thereon 
shall  be  retained  upon  the  whole  amount;  but  if  not  money, 
application  shall  be  made  to  the  county  court  having  jurisdic- 
tion of  the  accounts  of  the  executors  or  administrators  to  make 
apportionment,  if  the  case  requires  it,  of  the  sum  to  be  paid 
by  such  legatees,  and  for  such  further  order  relative  thereto 
as  equity  shall  require..  Such  application  shall  be  made  by 
the  executor  of  such  estate  after  at  least  five  days'  notice  to  the 
parties  concerned. 

Tax  paid  on  contingent  estates. — The  tax  cannot  be  required  to  be 
paid  on  the  remainder  estate  until  it  comes  into  possession  of  the 
remaindermen,  unless  such  estate  depends  upon  a  condition  or  con- 
tingency, and  then  the  tax  must  be  paid  without  waiting  for  the  con- 
dition or  contingency  to  happen.     Bailey  v.  Drane,  12  Pickle,  16,  20-23. 


Inheritance  Tax.  97 

Sec.  7.  Legacy  payable  out  of  real  estate. — Wherever  a  leg- 
acy subject  to  the  tax  or  duty  hereby  provided  shall  be  charged 
upon  or  payable  out  of  real  estate,  the  heir  or  devisee,  before 
paying  the  same,  shall  deduct  therefrom  at  the  rate  aforesaid, 
and  pay  the  amount  so  deducted  to  the  executor ;  and  the  same 
shall  remain  a  charge  and  lien  upon  such  real  estate  until  paid, 
and  the  payment  thereof  shall  be  enforced  by  decree  of  the 
county  court  in  the  same  manner  that  liens  on  real  estate  are 
now  enforced  in  the  chancery  courts  of  this  State,  and  the  clerk 
of  the  county  court  officially  shall  be  the  complainant  in  such 
suit. 

Sec.  8.   Information  as  to  tax  on  real  estate,  who  to  give. — 

Whenever  any  real  estate  of  which  any  decedent  may  die 
seized  shall  be  subject  to  the  collateral  inheritance  tax,  it  shall 
be  the  duty  of  executors  and  administrators  to  give  informa- 
tion thereof  to  the  clerk  of  the  county  court  where  administra- 
tion has  been  granted  within  six  months  after  they  undertake 
the  execution  of  their  respective  duties,  or,  if  the  fact  be  not 
known  to  them  within  that  period,  within  one  month  after 
the  same  shall  have  come  to  their  knowledge ;  and  it  shall  be 
the  duty  of  the  owners  of  such  estate,  immediately  upon  the 
vesting  of  the  estate,  to  give  information  thereof  to  such  clerk 
of  the  court  having  jurisdiction  of  the  granting  of  administra- 
tion. 

Sec.  9.  Payment  of  tax  and  receipt  for  same. — It  shall  be  the 
duty  of  any  executor  or  administrator  receiving  or  collecting 
collateral  inheritance  tax  to  pay  the  same  to  the  fclerk  of  the 
county  court  granting  the  administration,  and  where  his  ac- 
counts should  be  administered,  and  to  take  duplicate  receipts 
from  such  clerk  for  the  same,  one  of  which  shall  be  forwarded 
forthwith  to  the  comptroller  of  the  treasury,  whose  duty  it 
shall  be  to  charge  the  clerk  receiving  the  money  with  the 
amount,  and  countersign  the  receipt  and  return  it  to  the  exe- 
cutor or  administrator,  whereupon  it  shall  be  a  proper  voucher 
in  the  settlement  of  the  estate;  but  in  no  event  shall  an  execu- 
4 


98  Tennessee  Tax  Digest. 

tor  or  administrator  be  entitled  to  a  credit  in  the  settlement 
of  his  accounts  with  the  county  court  clerk,  or  in  the  chancery 
court,  if  his  accounts  be  there  settled,  unless  the  receipt  is  so 
countersigned  by  the  comptroller. 

Sec.  10.  Trzinsfer  of  stocks,  etc. ;  liability  for  tax. — When- 
ever any  foreign  executor  or  administrator  or  trustee  shall  as- 
sign or  transfer  any  stocks  or  loans  in  this  State  standing  in 
the  name  of  the  decedent  or  in  trust  for  a  decedent  which  shall 
be  liable  for  the  collateral  inheritance  tax,  such  tax  shall  be 
paid,  on  the  transfer  thereof,  to  the  clerk  of  the  county  court 
where  such  transfer  is  made ;  otherwise  the  corporation  or  per- 
son, permitting  such  transfer  shall  become  liable  to  pay  such 
tax. 

Sec.  11.  Repayment  of  tax,  when. — Wiienever  debts  shall 
be  proven  against  the  estate  of  a  decedent  after  distribution  of 
shares  or  legacies  from  which  the  collateral  inheritance  tax 
has  been  deducted,  in  compliance  with  this  act,  and  the  legatee 
or  distributee  is  required  to  refund  any  portion  of  a  legacy  or 
share,  a  corresponding  portion  of  said  tax  shall  be  repaid  to 
him  by  the  executor  or  administrator,  if  the  said  tax  has  not 
been  paid  to  the  clerk ;  and  if  it  has  been  so  paid  to  the  clerk, 
then  it  shall  be  repaid  out  of  the  State  treasury  upon  the  comp- 
troller's warrant,  to  be  drawn  by  him  in  favor  of  the  person 
entitled  thereto,  upon  the  county  court  clerk  certifying,  under 
his  seal  of  office,  that  the  same  is  justly  due  on  account  of  the 
provisions  of  this  section  of  this  act. 

Sec.  12.  Appraisement,  report  of;  appeal;  duty  of  county 
court  clerk;  annuities  and  life  estates  valued  by  Carlisle  Life 
Tables ;  appeals. — It  shall  be  the  duty  of  the  clerk  of  the  county 
court  in  which  letters  testamentary  or  of  administration  are 
granted  to  appoint  an  appraiser,  as  often  as  and  whenever  oc- 
casion may  require,  to  fix  the  valuation  of  estates  which  are  or 
shall  be  subject  to  collateral  inheritance  tax;  and  it  shall  be 
the  duty  of  such  appraiser  to  make  a  fair  conscionable  ap- 
praisement of  such  estates ;  and  it  shall  further  be  the  duty 


Inheritance  Tax.  99 

of  such  appraiser  to  assess  and  fix  the  cash  value  of  all  annui- 
ties and  life  estates  growing  out  of  said  estates,  upon  which 
annuities  and  life  estates  the  collateral  inheritance  tax  shall 
be  immediately  payable,  out  of  the  estate,  at  the  rate  of  such 
valuation,  but  shall  bear  no  interest  till  the  lapse  of  twelve 
months  from  the  death  of  the  decedent ;  and  in  fixing  the  value 
of  such  annuities  and  life  estates,  the  computation  shall  be 
made  by  the  Carlyle  [Carlisle]  Life  Tables,  whenever  the  use  of 
life  tables  is  necessary  or  applicable.  Said  appraisement  shall 
be  reduced  to  writing,  in  the  nature  of  a  report,  and  shall  be 
by  the  appraiser  filed  with  the  clerk  appointing  him ;  provided, 
that  any  interested  person  not  satisfied  with  said  appraisement 
shall  have  the  right,  at  any  time  within  thirty  days  after  such 
appraisement  is  filed  with  the  clerk,  to  file  exceptions  thereto, 
in  writing,  on  giving  security  to  pay  all  costs,  together  with 
whatever  tax  shall  be  fixed  by  the  county  court,  and  there- 
upon to  have  the  county  court  to  hear  said  exceptions ;  and, 
upon  such  exceptions  being  filed,  the  county  court  shall  have 
jurisdiction  to  determine  all  questions  of  valuation  and  of  the 
liability  of  the  appraised  estate  for  such  tax,  subject  to  the 
right  of  appeal  to  the  circuit  court  (or  court  of  like  jurisdic- 
tion), as  in  other  cases.  If  an  appeal  should  be  prosecuted 
to  the  circuit  court,  such  cause  shall  there  be  heard  de  novo. 


ICO  Tennessee  Tax  Digest. 

1.  Carlisle  Life  Table,  showing  the  expectation  of  life  in  additional 
years  at  any  age  from  10  to  100. — 


Given 

Additional 

Given 

Additional 

Given 

Additional 

Age. 

Years. 

Age. 

Years. 

Age. 

Years. 

10 

48.82 

41 

26.97 

72 

8.16 

11 

48.04 

42 

26.34 

72, 

7.72 

12 

47.27 

43 

25.71 

74 

7.33 

13 

46.51 

44 

25.09 

75 

7.01 

14 

45.75 

45 

24.46 

76 

6.69 

15 

45.00 

46 

23.82 

77 

6.40 

16 

44.27 

47 

23.17 

78 

6.12 

17 

43.57 

48 

22.50 

79 

5.80 

18 

42.87 

49 

21.81 

80 

5.51 

19 

42.17 

50 

21.11 

81 

5.21 

20 

41.46 

51  

20.39 

82 

4.93 

21  

40.75 

52 

19.68 

83 

4.65 

22 

40.04 

53 

18.97 

84 

4.39 

23 

39.31 

54  ■ 

18.28 

85 

4.12 

24 

38.59 

55  

17.58 

86 

3.90 

25 

37.86 

56 

16.89 

87 

3.71 

26 

37.14 

36.41 

57 

58 

16.21 

15.55 

88 

3.59 

27 

89 

3.47 

28 

35.69 

59 

11.92 

90 

3.28 

29 

35.00 

60 

14.34 

91 

3.26 

30 

34.34 

61  

13.82 

92 

3.37 

31  

33.68 

62 

13.31 

93 

3.48 

32 

33.03 

63 

12.81 

94 

3.53 

33 

32.36 

64 

12.30 

95 

3.53 

34 

31.68 

65 

11.79 

96 

3.46 

35 

31.00 

66 

11.27 

97 

3.28 

36 

30.32 

67 

10.75 

98 

3.07 

37 

29.64 

68 

10.23 

99 

2.77 

38 

28.96 

69 

9.70 

100 

2.28 

39 

28.28 

70 

9.18 

40 

27.61 

71  

8.65 

2.  Explanation. — A  person  33  years  of  age  is  estimated  to  live  32.36 
years  longer,  or  is  estimated  to  live  to  the  age  of  65.36  years. 


Inheritance  Tax.  ioi 

3.  Carlisle  Annuity  Table,  showing  the  present  value  of  a  life  an- 
nuity of  one  dollar,  at  six  per  cent,  interest,  at  any  age  from  birth 
to  100  years. — 


Age  of 

Present 

Age  of 

Present 

Age  of 

Present 

Person  in 

Value  in 

Person  in 

Value  in 

Person  in 

Value  in 

Years. 

Dollars. 

Years. 

Dollars. 

Years. 

Dollars. 

0 

...    10.439 

34 

...  12.675 

68 

...    6.546 

1  

...  12.078 

35 

...  12.573 

69 

...    6.277 

2  ...... . 

...  12.925 

36 

...  12.465 

70 

. . .     5.988 

3 

...  13.652 

37 

...  12.354 

71  

. . .    5.704 

4 

...  14.042 

38 

. . .  12.239 

72 

...     5.424 

5 

...  14.325 

39 

...  12.120 

73 

...    5.170 

6 

...  14.460 

40 

...  12.002 

74 

...    4.944 

7 

...  14.518 

41 

...  11.890 

75 

...    4.760 

8 

...  14.526 

42 

...  11.779 

76 

...    4.579 

9 

...  14.500 

43 

...  11.668 

n 

...    4.410 

10 

...  14.448 

44 

...  11.551 

78  ..."... . 

...    4.238 

11 

. . .  14.384 

45 

:..  11.428 

79 

...    4.040 

12 

...  14.321 

46 

...  11.296 

80 

. . .     3.858 

13 

...  14.257 

47 

...  11.154 

81  

...     3.656 

14 

...  14.191 

48 

...  10.998 

82 

...    3.474 

IS 

...  14.126 

49 

...  10.823 

83 

...    3.286 

16 

...  14.067 

50 

...  10.631 

84 

...    3.102 

17 

...  14.012 

51  

...  10.422 

85 

...    2.909 

18 

...  13.956 

52 

...  10.208 

86 

...    2.739 

19 

...  13.897 

53 

. . .     9.988 

87 

...    2.599 

20 

. . .  13.835 

54 

...    9.761 

88 

...    2.515 

21  

...  13.769 

55 

...    9.524 

89 

...    2.417 

22 

...  13.697 

56  

. . .     9.280 

90 

...    2.266 

23 

...  13.621 

57 

...    9.027 

91  

...     2.248 

24 

...  13.541 

58 

...    8.772 

92 

...    2.337 

25 

...  13.456 

59 

...    8.529 

93 

...    2.440 

26 

...  13.368 

60 

...    8.304 

94  ." 

...    2.492 

27 

...  13.275 

61  

...    8.108 

95 

...    2.522 

28 

...  13.182 

62 

...     7.913 

96 

...    2.486 

29 

...  13.096 

63 

. . .     7.714 

97 

...    2.368 

30  ....... 

. ..  13.020 

64 

...    7.502 

98 

...    2.227 

31  

...  12.942 

65   

. . .     7.281 

99 

...     2.004 

32 

...  12.860 

66 

. . .     7.049 

100 

. . .     1.624 

33 

...  12.771 

67 

...    6.803 

102  Tennessee  Tax  Digest. 

4.  Explanation  and  illustration. — The  foregoing  table  shows  the 
present  value  or  worth  of  an  annuity  of  $1  for  the  life  of  a  person 
at  any  given  age  from  birth  to  100  years,  where  money  is  worth  six 
per  cent,  interest,  and  this  rate  is  the  basis  to  be  used  in  estimating 
values  under  this  collateral  inheritance  and  succession  tax  law.  To 
find  the  value  of  a  given  life  annuity,  multiply  the  amount  of  the  an- 
nuity by  the  number  representing  the  present  value  of  an  annuity  of 
$1  as  given  in  the  table  for  the  given  age  of  the  annuitant. 

To  ascertain  the  present  value  of  any  person's  life  estate  for  the 
purpose  of  taxation  under  this  statute,  (1)  calculate  the  legal  interest 
on  the  sum  or  ascertain  the  net  rents  and  profits  on  the  property  for 
one  year;  (2)  multiply  the  amount  of  the  said  annual  interest  or  net 
income  by  the  number  representing  the  value  of  a  life  annuity  of  $1 
at  the  life  tenant's  age  as  shown  in  the  table;  and  (3)  the  product  will 
be  the  present  value  or  .present  worth  of  such  life  estate.  For  in- 
stance, suppose  the  fund  or  property  in  which  the  life  estate  exists  is 
worth  $1,000,  that  the  life  tenant  is  30  years  old,  and  that  the  annual 
interest  or  net  income  is  $60.  By  the  table  the  present  value  or  pres- 
ent worth  of  a  life  annuity  of  $1  where  the  annuitant  is  30  years.,  old 
is  $13,020.  Multiply  $13,020  by  60,  and  the  product  is  $781.20,  which 
is  the  present  value  or  present  worth  of  the  life  estate  in  a  fund  or 
property  worth  $1,000,  and  yielding  a  net  annual  income  of  $60,  where 
the  life  tenant  is  30  years  old. 

5.  Use  of  tables. — The  Carlisle  Tables  are  to  be  arbitrarily  used 
in  administering  this  collateral  inheritance  and  succession  tax  law. 
But  where  rights  between  individuals  are  involved,  and  where  the 
inheritance  tax  is  not  involved,  these  tables,  as  well  as  other  such 
tables,  may  be  used  in  connection  with  the  proof;  and,  in  the  absence 
of  any  proof,  they  may  be  arbitrarily  used  as  guides.  Carnes  v.  Polk, 
5  Heis.,  247,  248;  Aiken  v.  Suttle,  4  Lea,  132;  Railroad  v.  Ayres,  16 
Lea,  729,  730. 

6.  Author  and  name  of  tables. — The  Carlisle  Tables  were  prepared 
by  Joshua  Milne  from  records  of  observations  made  upon  8,000  per- 
sons in  the  town  of  Carlisle,  in  England,  and  were  not  prepared  by 
"  Professor  Carlisle,"  as  stated  in  Carnes  v.  Polk,  5  Heis.,  247,  nor  by 
any  man  by  the  name  of  Carlisle.  The  tables  took  their  name  from 
said  town,  and  not  from  their  author. — Ed. 


Inheritance  Tax. 


[03 


7.  Table  showing  present  value  of  $1  payable  at  the  end  of  any 
given  number  of  years  not  exceeding  40,  discounting  at  the  rate  of 
six  per  cent,  compound  interest. — 


Years. 

1  ... 

2  ... 

3  ... 

4  ... 

5  ... 

6  . .. 

7  ... 


9 
10 
11 
12 
13 
14 


Present 
Value. 
. .  .9434 
..  .8900 
. .  .8396 
. .  .7921 
..  .7473 
. .  .7050 
..  .6651 
..  .6274 
..  .5919 
..  .5584 
..  .5268 
..  .4970 
..  .4688 
..  .4423 


Years. 

15  .... 

16  .... 

17  .'. . . 

18  . . . . 

19  .... 

20  . . . . 

21  .... 

22  . . . . 

23  . . . . 

24  . . . . 

25  . . . . 

26  ... . 

27  . . . . 

28  . . . . 


Present 
Value. 

..  .4173 

. .  .3936 

. .  .3714 

. .  .3503 

. .  .3305 

..  .3118 

..  .2942 

..  .2775 

. .  .2618 

..  .2470 

. .  .2330 

..  .2198 

: .  .2074 

..  .1956 


Years. 
29... 

30  ... 

31  ... 

32  ... 

33  ... 

34  ... 

35  ... 

36  ... 

37  ... 

38  ... 

39  ... 

40  ... 


Present 
Value. 

. .  .1846 

. .  .1741 

..  .1643 

..  .1550 

. .  .1462 

. .  .1379 

. .  .1301 

. .  .1227 

..  .1158 

. .  .1092 

. .  .1031 

..  .0972 


8.  Table  showing  present  value  of  an  annuity  certain  of  $1  pay- 
able at  the  end  of  each  year  for  any  number  of  years  not  exceeding 
40,  discounting  at  the  rate  of  six  per  cent,  compound  interest. — 


1 

943 

15 

9.712 

2 

1.833 

16 

10.106 

3 

2.673 

17 

10.477 

4 

3.465 

18 

, .....  10.828 

5 

4.212 

19 

11.158 

6 

4.917 

20 

11.470 

7 

5.582 

21  

11.764 

8 

6.210 

22 

23 

12.042 

9 

6.802 

12.303 

10 

7.360 

24 

12.550 

11  

7.887 

25 

12.783 

12 

8.384 

26 

13.003 

13 

8.853 

27 

13.211 

14 

9.295 

28 

13.406 

29 13.591 

30 13.765 

31  13.929 

32 14.084 

33 14.230 

34 14.368 

35 14.498 

36 14.621 

37 14.737 

38 14.846 

39 14.949 

40 15.046 


9.  Burden  on  defendant  attacking  valuation  shown  by  the  appraise- 
ment, when. — Where,  in  the  suit  to  recover  the  collateral  inheritance 
and  succession  tax,  the  petition  states  the  value  of  the  estate  to  be  as 
fixed  by  an  appraisement,  provided  for  in  section  12  of  the  act  (Code 
section  737),  it  is  incumbent  on  the  defendant,  if  dissatisfied  with  the 
appraisement,  to^  show  the  real  value  of  the  estate  subject  to  the  tax; 
and  especially  is  this  so  when  he  had  actual  notice  of  the  appraise- 
ment, and  examined  the  appraiser  after  he  had  exhibited  his  appraise- 


I04  Tennessee  Tax  Digest. 

ment,  and  no  serious  attempt  was   made   to   criticize   or  impeach  it.  - 
Harrison  v.  Johnston,  1  Gates,  245,  264-266. 

Sec.  13.  Misdemeanor,  when  appraiser  guilty  of. — It  shall 
be  a  misdemeanor  in  any  appraiser  appointed  by  the  county 
court  clerk  to  make  any  appraisement  in  behalf  of  the  State, 
to  take  any  fee  or  reward  from  any  executor,  administrator, 
legatee,  next  to  kin,  or  heir  of  any  decedent ;  and  for  any 
such  offense  the  clerk  shall  dismiss  him  from  such  service ; 
and,  upon  conviction,  he  shall  be  fined  not  exceeding  five  hun- 
dred dollars  and  imprisoned  in  the  county  jail  not  exceeding 
one  year,  one  or  both ;  and  the  court  shall  have  the  power  to 
assess  the  imprisonment  if  the  jury  does  not  do  so,  as  well  as 
a  fine,  within  the  limit  of  the  power  of  the  court. 

Sec.  14.  Record  of  appraisements,  and  monthly  reports 
thereof  to  be  made  to  comptroller  by  clerks  of  county  courts. 
— It  shall  be  the  duty  of  the  county  court  clerks  to  enter  in  a 
book  to  be  provided  at  the  expense  of  the  State,  to  be  kept 
for  that  purpose,  and  which  shall  be  a  public  record,  the  returns 
made  by  all  appraisers  under  this  act,  opening  an  account  in 
favor  of  the  State  against  the  decedent's  estate,  and  the  county 
court  clerk  may  give  certificate  of  payment  of  such  tax  from 
said  record ;  and  it  shall  be  the  duty  of  said  clerk  to  transmit 
to  the  comptroller,  on  the  first  day  of  each  month,  a  statement 
of  all  reports  or  returns  made  by  appraisers  during  the  preced- 
ing month,  which  statement  shall  be  entered  by  the  comp- 
troller in  a  book  to  be  kept  by  him  for  that  purpose. 

Sec.  14a.  Payment  enforced  by  county  court;  its  jurisdic- 
tion; equity  of  redemption  barred. — Whenever  any  such  tax 
on  real  estate  shall  have  remained  due  and  unpaid  for  one 
year,  it  shall  be  the  duty  of  the  county  court  clerk,  in  his  offi- 
cial name  as  clerk,  to  apply  to  the  county  court,  by  bill  or  pe- 
tition, to  enforce  the  payment  of  the  same,  whereupon,  after 
process  is  duly  served  or  notice  duly  given  to  the  owner  of 
the  real  estate  charged  with  the  tax  and  to  such  other  persons 
as  may  be  interested,  after  the  manner  of  the  practice  of  the 


Inheeitanoe  Tax.  105 

chancery  courts,  the  county  court  shall  proceed,  according 
to  equity,  to  make  such  decrees  and  orders  for  the  enforcement 
of  the  lien  and  the  payment  of  said  tax  out  of  such  real  estate 
as  shall  be  just  and  proper,  the  county  court  being  hereby  in- 
vested with  jurisdiction  for  said  purposes;  and  any  sales  of 
real  estate  made  hereunder  shall  be  made  on  a  credit  of  not 
less  than  six  nor  more  than  twenty-four  months,  barring  the 
right  of  redemption  as  in  chancery  sales. 

Jurisdiction  of  county  court  is  not  ousted  by  pendency  of  adminis- 
tration suit  in  chancery  court. — Jurisdiction  of  the  county  court  to 
collect  the  tax,  under  the  provisions  of  sections  14a  and  15b,  is  not 
ousted  because  the  estate  of  the  decedent  is  being  administered  by  a 
bill  in  the  chancery  court  for  the  settlement  thereof.  The  provision 
in  section  22,  making  it  the  duty  of  the  chancery  court  to  see  that  this 
tax  upon  estates  therein  administered  is  paid,  is  only  an  additional 
or  supplemental  remedy.     Harrison  v.  Johnston,  1  Gates,  245,  260,  261. 

Sec.  14b.  State  may  bid  in,  and  pay  costs;  writ  of  possession. 

— If  no  one  bids  an  amount  at  such  sales  sufficient  to  cover 
the  taxes  due  and  costs,  the  clerk  of  the  county  court,  by  him- 
self or  agent,  shall  bid  the  land  in  for  the  State,  bidding  an 
amount  deemed  sufficient  to  cover  said  taxes  due  and  costs; 
and  in  this  event,  upon  confirmation  of  the  report  of  sale,  a 
writ  of  possession  may  be  issued  to  place  the  State  or  its 
agents  in  possession  of  such  real  estate,  and  so  as  to  any  other 
purchaser.  If  the  State  so  become  the  purchaser  of  real  estate, 
the  cost  of  the  cause  shall  be  paid  by  the  State,  the  comptroller 
drawing  his  warrant  therefor  in  favor  of  such  clerk,  upon  the 
clerk  certifying  such  cost  bill  to  the  comptroller. 

Sec.  14c.  Clerk  of  county  court  may  postpone  suit,  when. — 
If  said  clerk  knows  of  any  good  and  sufficient  reason  why  the 
payment  of  such  tax  has  been  delayed,  he  shall  not  be  com- 
pelled to  file  such  bill  immediately  upon  said  tax  becoming 
due,  but  may,  in  his  discretion,  postpone  the  bringing  of  such 
suit  to  such  time  as  he  deems  proper,  within  the  limits  of  this 
act. 


io6  Tennessee  Tax  Digest. 

Sec.  14d.  Attorney's  fee;  appeal,  and  additional  attorney's 
fee. — If  the  court  adjudges  such  tax  to  be  due,  and  a  charge 
upon  the  real  estate,  it  shall  tax  up,  as  a  part-  of  the  costs,  a 
reasonable  attorney's  fee  for  the  clerk's  solicitor  or  attorney 
in  the  case,  to  be  collected  out  of  the  land  as  the  said  tax  and 
other  costs.  Appeals  from  final  decrees  in  suits  under  this  sec- 
tion shall  lie  to  the  circuit  court,  where  an  additional  attor- 
ney's fee  for  services  in  that  court  shall  be  taxed  up  as  costs 
(if  the  said  tax  be  found  due  and  a  lien  on  the  land}  in  favor 
of  the  attorney-general  of  the  circuit,  who  shall  attend  to  such 
suits  in  the  circuit  court,  such  fee  to  be  fixed  by  the  court.  In 
the  trial  of  suits  under  sections  14  to  14d,  inclusive,  in  the 
county  court,  the  proof  may  be  heard  orally  or  by  deposition, 
but  on  appeal  the  cause  shall  be  heard  on  the  record  brought 
up. 

As  to  attorneys'  fees,  see  sees.  15c  and  16. 

1.  Attorneys'  fees  taxed  as  costs  against  delinquent. — The  reason- 
able fees  of  the  attorneys  provided  for  in  sections  14d  and  15c  will 
be  taxed  as  part  of  the  costs  against  the  party  held  liable  for  the  tax. 
Harrison  v.  Johnston,  1  Gates,  245,  261,  262. 

2.  District  attorney's  fee  taxed  as  costs  for  benefit  of  the  State.— 

The  fee  allowed  the  district  -attorney-general  under  sections  14d  and 
15c  will  be  taxed  in  his  name;  but  under  Acts  1897,  ch.  41,  his  such 
fee  is  for  the  benefit  of  the  State,  and  must  be  paid  into  the  treasury 
of  the  State  in  the  same  manner  as  other  fees  and  costs  taxed  in  favor 
of  the  district  attorneys-general.  Harrison  v.  Johnston,  1  Gates,  245, 
262,  266,  267. 

Sec.  15.  Collection  of  delinquent  tax  by  suit  upon  notice. — 
If  the  clerk  of  the  county  court  shall  discover  that  any  col- 
lateral inheritance  tax  has  not  been  paid  over  according  to 
law,  he  shall  cause  notice  to  be  served  upon  the  executors,  ad- 
ministrators, legatees,  or  distributees,  as  the  case  may  be,  of 
the  decedent  whose  estate  is  subject  to  the  tax,  notifying  them 
to  appear  before  the  county  court  on  a  certain  day,  which  need 
not  be  the  first  day  of  the  term,  and  show  cause  why  the  said 
tax  should  not  be  paid ;  and,  when  personal  service  cannot  be 


Inheritance  Tax.  107 

had,  notice  shall  be  given  for  four  weeks,  once  a  week,  in  a 
newspaper  published  or  circulating"  in  the  county,  and  the  mat- 
ter shall  be  heard  by  said  court  on  written  or  oral  testimony; 
and  if  the  tax  should  be  found  due  and  unpaid,  the  said  delin- 
,  quent  shall  pay  the  tax  and  cost,  and  the  said  court  shall  enter 
such  judgment  and  orders  to  this  end  as  may  be  needful  to 
enforce  the  collection  of  the  tax  and  costs.  Such  notice  shall 
be  served  at  least  five  days  before  the  time  set  therein  for  ap- 
pearance ;  and  if  by  publication,  the  last  publication  shall  be 
at  least  five  days  before  the  time  of  appearance. 

Sec.  15a.  Or  by  bill;  attachment  and  injunction. — Instead  of 
the  remedy  in  the  last  section,  the  clerk  may  enforce  the  col- 
lection of  such  delinquent  tax  by  bill,  filed  in  his  name  as  clerk, 
in  the  county  court,  to  be  proceeded  with  after  the  manner 
of  chancery  suits ;  and  if  he  so  proceeds  by  bill,  he  may  obtain 
writs  of  attachment  against  the  property  of  the  delinquents,  if 
there  be  grounds  for  attachments,  as  now  provided  by  law,  or 
writs  of  injunction,  if  there  be  grounds  for  the  same. 

Sec.  15b.  Jurisdiction  of  county  court;  appeals  and  trial  in 
circuit  court;  appeal  bond  by  defendant  as  appellant. — The 

county  courts  are  invested  with  full  jurisdiction  to  hear  and 
determine  such  suits  as  if  a  court  of  equity  for  this  purpose. 
But  in  such  cases  the  testimony  before  the  county  court  may 
be  either  oral  or  in  writing.  From  final  judgments,  decrees, 
or  orders  in  the  county  courts  in  suits  or  proceedings  provided 
by  this  section,  appeals  shall  lie  to  the  circuit  court,  in  which 
court  the  cause  shall  be  heard  de  novo,  if  commenced  by  notice 
in  the  county  court ;  but  if  commenced  by  bill,  it  shall  be  heard 
only  upon  the  record.  If  the  delinquent  be  the  appellant,  he 
shall  give  bond  upon  appeal,  not  only  for  the  costs,  but  also 
to  pay  the  tax  due  if  he  is  cast  in  the  suit. 

Sec.  15c.  District  attorneys  to  attend  to  appeals  in  circuit 
courts ;  attorneys'  fees  to  be  taxed. — In  said  appeals,  the  attor- 
ney-general of  the  circuit  shall  attend  to  the  suits  for  the  clerk 


io8  Tennessee  Tax  Digest. 

or  State  in  the  circuit  court,  and  his  fee  and  that  of  the  clerk's 
attorneys  in  the  county  court,  if  the  delinquent  [be]  held  lia- 
ble, shall  be  taxed  up  as  costs  by  the  respective  courts  sub- 
stantially as  provided  in  section  14  of  this  act  [section  14d]. 

As  to  attorneys'  fees,  see  sees.  14d  and  16. 

Sec.  16.  County  court  clerks  are  State's  agents  for  coU'ect- 
ing  tax;  provisions  as  to;  compensation;  employment  of  coun- 
sel and  their  fees;  costs. — The  clerks  of  the  county  courts  of 
the  several  counties  of  the  State  shall  be  the  agents  of  the  State 
for  the  collection  of  the  collateral  inheritance  and  succession 
tax,  or  duty,  provided  for  by  this  act;  and  for  their  services 
rendered  in  collecting  and  paying  over  the  same,  they  shall  be 
allowed  to  retain  five  per  centum  on  all  such  taxes  paid  over 
and  accounted  for;  and  it  shall  be  the  duty  of  said  clerks, 
v^henever  necessary,  to  employ  an  attorney  to  aid  them  in  col- 
lecting, by  suits,  the  said  collateral  inheritance  tax,  the  fees  of 
such  attorneys  to  be  taxed  up  by  the  court  as  costs  against  the 
delinquent,  if  he  shall  be  held  liable,  such  fees  to  be  reasonable. 
Any  such  suits  are,  on  the  one  side,  to  run  in  the  official  name  of 
the  clerk,  and  may  be  review^ed  [revived]  in  the  name  of  his 
successor  in  office ;  but  he  is  not  required  to  give  any  bonds  for 
costs  in  bringing  suits  or  on  appeals ;  and  if  suits  are  decided 
against  him,  judgment  shall  be  given  against  the  State  for 
costs,'and  the  State  shall  pay  the  same,  unless  the  court  should 
be  of  the  opinion  that  the  suit  brought  or  the  appeal  prose- 
cuted by  the  said  clerk  was  malicious  or  frivolous,  in  which 
event  the  court  shall  tax  the  cost  against  the  clerk  individ- 
ually; and  when  the  costs,  expenses,  and  attorneys'  fees  cannot 
be  collected  out  of  the  delinquent  when  adjudged  against  him, 
or  when  the  costs  are  adjudged  against  the  State,  the  comp- 
troller is  authorized  and  empowered,  in  settlement  of  accounts 
of  such  clerks  [clerk],  to  allow  him  to  retain  such  costs  and 
reasonable  attorneys'  fees  incurred  in  the  collection  of  such 
taxes.  The  fact  that  the  clerk  is  a  party  to  such  suits  shall 
not  render  him  incompetent  to  issue  writs,  subpoenas,  notices. 


iNnERITANCE   TaX.  IO9 

etc.,  in  such  suits,  and  for  the  same  he  shall  be  entitled  to  re- 
ceive the  same  fees  now  allowed  by  law  for  such  services,  and 
also  the  usual  fees  for  making  out  transcripts  on  appeals. 

As  to  attorneys'  fees,  see  sees.  14d  and  15c. 

1.  Attorney's  fee  to  be  taxed  as  costs,  and  not  paid  by  the  State, 
when. — Where  litigation  is  necessary  to  enforce  the  payment  of  the 
inheritance  tax,  there  should  be  taxed  up  as  part  of  the  costs  a  fee  in 
favor  of  the  attorneys  representing  the  clerk;  and  if  the  attorneys 
fail  to  have  this  done,  they  cannot  expect  the  State- to  pay  a  fee  out 
of  the  tax  recovered;  or 'if  the  attorneys  are  allowed  a  fee  taxed  as 
a  part  of  the  costs  of  the  cause,  that  is  all  they  are  entitled  to  receive 
under  the  statute.     Opinion  of  Attorney-General  Gates. 

2.  Attorneys'  fees  not  to  be  certified  to  comptroller;  allowed  out  of 
inheritance  taxes  in  hands  of  clerk,  when  suit  is  dismissed  or  defend- 
ant is  insolvent. — The  attorneys'  fees  cannot  be  certified  to  the  comp- 
troller for  payment,  where  the  suit  is  decided  against  the  clerk,  or 
where  the  same  cannot  be  collected  out  of  the  defendant  when  ad- 
judged against  him;  but  in  such  cases  the  comptroller  is  authorized 
and  empowered,  in  his  sound  discretion,  to  allow  the  clerk  to  retain 
such  fees  out  of  other  inheritance  taxes  in  hands,  if  any.  The  fact 
that  the  right  of  action  was  barred  before  the  suit  was  commenced 
may  he  considered  by  the  comptroller  in  determining  whether  to 
allow  a  fee,  and,  if  allowed,  the  amount  thereof.  Opinion  of  Assist- 
ant Attorney-General  Faw. 

Sec.  17.  Revenue  bond  of  clerk  of  county  court  covers  the 
inheritance  tax. — The  bond  required  by  law  to  be  given  by  the 
clerk  of  the  county  court  to  account  for  all  revenue  collected 
by  him  for  the  State  shall  cover  and  be  liable  for  the  taxes 
received  and  collected  b>'  him  by  virtue  of  this  act;  and  if 
that  bond  be  executed  and  approved,  no  other  or  special  bond 
need  be  given  by  him  "to  account  for  revenues  collected  here- 
under. 

Obsolete  part  of  statute  omitted.  —The  part  of  this  section  pertain- 
ing to  the  special  bond  required  of  clerks  in  office  when  the  statute 
was  enacted  is  omitted  as  useless  and  obsolete. — Ed. 

Sec.  18.  Clerk  of  county  court  to  make  payment  to  State 
treasurer  quarterly;  penalty  for  failure. — It  shall  be  the  duty 
of  the  clerk  of  the  county  court  to  make  return  and  payment 


I  lo  Tennessee  Tax  Digest. 

to  the  treasurer  of  the  State,  in  the  usual  method,  of  all  col- 
lateral inheritancetaxes  he  shall  have  received  for  the  previous 
quarter,  stating  for  what  estates  paid,  on  the  first  day  of  April, 
July,  October,  and  January  in  each  year ;  and  for  all  such  taxes 
collected  by  him  and  not  paid  over  within  one  month  after 
quarterly  returns  of  the  same  are  or  should  be  made,  he  shall 
pay  interest  by  way  of  penalty  at  the  rate  of  twelve  per  centum 
per  annum  until  paid. 

Sec.  19.    Lien  for  taxes;  limitation  of  five  years  for  suit. — 

The  lien  of  the  collateral  inheritance  tax  shall  continue  until 
the  tax  is  settled  and  satisfied ;  provided,  that  the  said  lien 
shall  be  limited  to  the  property  chargeable  therewith;  and 
provided,  further,  that  all  collateral  inheritance  tax  [taxes] 
shall  be  sued  for  within  five  years  after  they  are  due  and  le- 
gally demandable ;  otherwise  they  shall  be  presumed  to  have 
been  paid,  and  cease  to  be  a  lien  as  against  any  purchasers  of 
real  estate. 

Sec.  20.  Attorney-general  to  represent  clerk  and  State  in 
supreme  court. — In  suits  arising  under  this  act,  which  may 
be  carried  to  the  supreme  court,  the  attorney-general  of  the 
State  shall  represent  the  clerk  of  the  county  court  and  the 
State  in  that  court. 

Sec.  21.  Executors  and  administrators  are  liable  on  bond; 
trustee  is  included. — The  bonds  of  all  executors  and  adminis- 
trators, which  are  required  to  be  given  by  law,  shall  be  liable 
for  the  faithful  discharge  by  them  of  all  duties  imposed  upon 
them  by  this  act,  including  the  faithful  paying  over  by  them 
of  all  collateral  inheritance  taxes  that  may  come  to  their 
hands ;  and  any  trustee  whose  duties  are.  similar  to  those  of 
an  executor,  'or  who  has  the  dividing  or  disposing  of  an  estate 
of  a  decedent,  is  included  in  this  act  under  the  term  "  executor." 

Sec.  22.  Duties  of  the  chancery  court  and  of  the  clerk  and 
master. — In  all  cases  where  an  estate  is  being  wound  up  or 
administered  in  a  chancery  court,  it  shall  be  the  duty  of  that 


Inheritance  Tax.  hi 

court  to  see  that  the  collateral  inheritance  tax  is  paid  to  the 
clerk  of  the  county  court,  if  such  estate  be  liable  for  such  tax, 
and  to  see  that  such  tax  is  paid  or  retained  before  a  legacy  or 
share  or  an  estate  is  paid  or  turned  over  to  the  owner;  and  if 
any  such  tax  is  received  by  the  clerk  and  master,  it  shall  be 
ordered  paid  by  him  to  the  county  court  clerk ;  and  upon  such 
payment  being  made  by  a  clerk  and  master,  he  shall  take 
duplicate  receipts  from  the  county  court  clerk,  and  transmit 
one  of  them  to  the  comptroller,  who  shall  countersign  it  and 
return  it,  and  it  shall  only  be  a  good  voucher  to  the  clerk  and 
master  upon  its  being  so  countersigned. 

Sec.  23.  Appraiser,  oath  and  compensation  of. — The  ap- 
praiser provided  for  by  this  act  shall  be  sworn  by  the  county 
court  clerk  to  faithfully  and  impartially  perform  his  duty,  and 
to  make  due  returns,  in  writing,  of  his  action  in  the  premises, 
with  a  written  statement  appended,  of  the  length  of  time  spent 
by  him  in  appraising  the  particular  property,  and  the  necessary 
expense,  by  items,  incurred  by  him  traveling  to  and  from  the 
property,  if  there  be  such  expense ;  and  for  his  services  the  ap- 
praiser shall  receive  two  dollars  per  day  for  the  time  necessa- 
rily spent  in  such  service,  and  his  actual  traveling  expenses  in 
addition,  to  be  paid  him  by  said  clerk  out  of  any  collateral  in- 
heritance tax  coming  to  his  hands,  and  for  which  the  clerk 
shall  receive  credit ;  provided,  said  clerk  shall  have  the  right 
to  audit  any  such  cost  bill  of  an  appraiser,  and  to  reduce  the 
amount  of  the  same  if  satisfied  it  is  incorrect,  and  it  shall  be 
his  duty  to  do  so. 

Sections  24  and  25  are  omitted  as  obsolete. — Ed. 

Sec.  26.  County  court  means  monthly  court. — The  term 
"  county  court ''  used  in  this  act  shall  be  construed  to  apply 
to  the  county  courts  presided  over  and  held  by  the  chairman 
or  county  judge,  and  not  to  the  quarterly  countycourts. 

1.  Statute  is  constitutional. — Succession  or  inheritance  taxation  is 
constitutional.     State   v.   Alston,   10   Pickle,  674;    Bailey  v.   Drane,   12 


112  Tennessee  Tax  Digest. 

Pickle,  18;  Magoun  v.  Bank,  170  U.  S.,  287-290,  42  L.  ed.,  1040,  1041; 
Knowlton  v.  Moore,  178,  U.  S.,  55,  44  L.  ed.,  975. 

2.  This  statute  is  a  complete  system  upon  inheritance  taxes. — The 

inheritance  tax  law  (Acts  1893,  ch.  174)  forms  within  itself  a  complete 
system  of  taxation  upon  the  subject  of  collateral  inheritance  taxes. 
Zickler  v.  Bank,  20  Pickle,  277,  281;  Shelton  v.  Campbell,  1  Gates, 
698;  Miller  v.  Wolfe,  7  Gates,  236. 

3.  Construction  of  acts. — Acts  1893,  ch.  89,  sec.  7,  was  passed  and 
approved  on  the  same  day  as  Acts  1893,  ch.  174,  but  subsequent  in 
point  of  time;  and  it,  therefore,  repealed  by  implication  so  much  of 
the  first  section  of  the  latter  act  as  it  was  in  conflict  with.  Section 
724  of  the  Gode  was  the  law  as  enacted  by  both  sections.  The  ex- 
emption was  not  repugnant  to  the  said  section  7,  and,  therefore,  re- 
mained in  force.  See  State  v.  Alston,  10  Pickle,  678;  Bailey  v.  Drane, 
12  Pickle,  16.  But  see  note  1  under  sec.  1,  ante,  p.  92,  showing  Acts 
1893,  ch.  89,  sec.  7,  to  be  repealed  by  Acts  1895  (ex.  ses.),  ch.  4. 

4.  Acts  1903,  ch.  561,  is  unconstitutional. — Acts  1903,  ch.  561,  ex- 
empting charitabl-e,  scientific,  religious,  literary,  and  educational  insti- 
tutions from  the  operation  of  the  collateral  inheritance  and  suc- 
cession tax,  is  unconstitutional  and  void,  because  (1)  in  the  caption 
it  purports  to  exempt  from  taxation,  while  in. the  body  it  undertakes 
to  release  debts  owing  to  the  State  for  taxes  already  accrued;  (2)  be- 
cause it  attempts  to  amend  a  statute  without  reciting  in  its  caption 
or  body  the  title  or  substance  of  the  law  sought  to  be  amended; 
(3)  because  the  exemption  is  confined  to  certain  institutions  which 
necessarily  mean  corporations,  while  property  held  and  used  for  the 
same  purposes  by  persons  acting  as  trustees  is  not  exempted.  For 
the  foregoing  reasons,  this  statute  is  thought  to  be  unconstitutional. 

On  the  point  that  the  exemption  from  taxation  in  favor  of  corpo- 
rations alone,  and  not  including  individuals,  is  invalid  for  discrimina- 
tion, though  otherwise  valid,  see  Daly  v.  State,  13  Lea,  228;  Nashville 
V.  Ward,  16  Lea,  27. 

On  the  point  that  the  institutions  are  corporations,  see  Nashville 
v.  Ward,  16  Lea,  27,  33,  34,  35;  Webster's  International  Dictionary, 
under  the  word  *'  Institution." 

Besides,  unincorporated  associations  or  institutions  cannot  receive 
and  hold  property,  except  in  the  cases  provided  in  section  2562  of  the 
Gode;  and  for  this  reason  it  is  clearly  evident  that  the  institutions 
must  be  corporations.     See  notes  under  section  2562  of  the  Gode. 

After  the  foregoing  note  was  piepared  (which  appears  in  the  Gode 
Supplement  of  1904),  the  supreme  court  held  said  act  unconstitu- 
tional by  an  unreported  opinion  in  the  case  of  R.  A.  Speed,  Glerk,  v. 
J.  W.  Dillard,  Executor  of  Bartlett,  at  Jackson,  April  term,  1904.  This 
act  being  unconstitutional,  of  course  Acts  1903,  ch.  341,  undertaking 


G ENTERAL  Assessment  Law.  113 

to  amend  the  same,  is  void  as  having  nothing  upon  which  to  oper- 
ate.—Ed. 

5.  Legacies  to  religious,  literary,  or  charitable  institutions  are  not 
exempt  from  inheritance  tax. — There  is  no  statute  exempting  legacies 
in  favor  of  religious,  literary,  or  charitable  institutions  from  the  col- 
lateral inheritance  tax.  Acts  1903,  ch.  561,  giving  such  exemptions, 
was  declared  to  be  unconstitutional  by  the  supreme  court  in  an  unre- 
ported opinion  delivered  at  Jackson  at  the  April  term,  1904,  in  the 
case  of  R.  A.  Speed,  Clerk,  v.  Dillard.  Opinion  of  Attorney-General 
Gates. 

6.  History  of  statutes  on  inheritance  tax. — The  first  statute  upon 
the  subject  of  inheritance  and  succession  tax  was  Acts  1891  (ex.  ses.),- 
ch.  25,  sec.  6,  which  was  expressly  repealed  by  Acts  1893^  ch.  174,  sec. 
25,  and  more  certainly  by  implication  by  the  general  provisions  of  the 
said  statute;  the  second  statute  was  Acts  1893,  ch.  174;  the  third  stat- 
ute was  Acts  1893,  ch.  89,  sec.  7,  which  was  repealed  by  implication  by 
Acts  1895  (ex.  ses.),  ch.  4,  repealing  by  implication  the  whole  of  said 
Acts  1893,  ch.  89.  By  Acts  1899,  ch.  432,  sec.  1,  and  by  Acts  1901,  ch. 
128,  sec.  1,  and  by  Acts  1903,  ch.  257,  sec.  1,  and  by  Acts  1907,  ch.  541, 
sec.  1,  it  is  enacted  that  there  shall  be  levied  and  collected  a  collateral 
inheritance  tax,  as  provided  for  in  Acts  1893,  ch.  174,  and  acts  amend- 
atory thereof.  The  last  clause,  "and  acts  amendatory  thereof,"  is  not 
in  Acts  1899,  ch,  432,  sec.  1,  but  is  in  the  last  three  acts. 

Acts  1903,  ch.  561,  as  amended  by  Acts  1903,  ch.  341,  was  declared 
to  be  unconstitutional,  as  shown  in  note  4.  The  result  of  all  legisla- 
tion leaves  Acts  1893,  ch.  174,  in  force. 


GENERAL  ASSESSMENT  LAW. 

(1907,  ch.  602— effective  April  15,  1907.) 

BASIS  OF  ASSESSMENT. 

(Sections  l-8b.) 

Section  1.  Property  subject  to  taxation. — All  property — real, 
personal,  and  mixed — shall  be  assessed  for  taxation  for  State, 
county,  and  municipal  purposes,  except  such  as  is  declared  ex- 
empt in  the  next  section. 

Sec.  2.  Exemptions  enumerated. — The  property  herein  enu- 
merated and  none  other  shall  be  exempt  from  taxation  : 

(1)  Public  property. — All  property  of  the  United  States,  all 
property  of  the  State  of  Tennessee,  of  any  county  of  said  State, 


114  Tennessee  Tax  Digest. 

or  of  any  incorporated  city,  town,  or  taxing  district  in  the  State 
that  is  used  exclusively  for  public  or  municipal  corporation 
purposes. 

See  const.,  art.  2,  sec.  28. 

Property  of  United  States  is  not  subject  to  tax. — Property  of  the 
United  States  is  not  subject  to  State  taxation.  Van  Brocklin  v.  An- 
derson, 117  U.  S.,  151,  29  L.  ed.,  845  (reversing  on  this  point  the  case 
of  Anderson  v.  Van  Brocklin,  15  Lea,  33);  Railroad  v.  Price  Co.,  133 
U.  S.,  504,  505,  33  L.  ed.,  692. 

(2)  Property  of  religious,  etc.,  institutions. — iVll  property 
belonging  to  any  religious,  charitable,  scientific,  or  educational 
institutions  [institution]  when  used  exclusively  for  the  pur- 
pose for  which  said  institution  was  created,  or  is  unimproved 
and  yields  no  income.  All  property  belonging  to  such  insti- 
tution used  in  secular  business  and  competing  with  a  like  busi- 
ness that  pays  taxes  to  the  State  shall  be  taxed  on  its  whole 
or  partial  value  in  proportion  as  the  same  may  be  used  in  com- 
petition with  secular  business. 

See  const.,  art.  2,  sec.  28. 

House  of  Masonic  fraternity  rented  out  is  assessable  for  taxes. — 
That  part  of  a  house  belonging  to  a  Masonic  fraternity  rented  out 
for  a  business  house  is  properly  assessable  for  taxes.  Opinion  of 
Attorney-General  Gates. 

(3)  Cemeteries  and  monuments. — All  cemeteries,  places  of 
burial  used  as  such,  and  monuments  of  the  dead. 

Exemption  based  upon  public  policy. — This  exemption  is  based 
upon  general  public  policy,  and  could  be  withdrawn  at  the  pleasure 
of  the  legislature.  There  is  no  constitutional  provision  for  this  ex- 
emption.— Ed. 

(4)  Public  roads,  etc. — All  roads,  streets,  alleys,  and  prome- 
nades where  condemned,  dedicated,  or  thrown  open  for  public 
travel  or  use  free  of  charge. 

Exemption  based  upon  constitution. — This  exemption  is  based  upon 
the  constitutional  provision   (art.  2,  sec.  28)   empowering  the  legisla- 


General  Assessment  Law.  115 

turc  to  exempt  frcm  taxation  property  held  by  the  State,  counties, 
cities,  or  towns,  and  used  exclusively  for  public  purposes,  and  upon 
general  public  policy. — Ed. 

(5)  Crops,  products,  and  manufactures. — -AH  growing  crops 
of  whatever  nature  or  kind,  the  direct  product  of  the  soil  of 
this  State,  in  the  hands  of  the  producer  or  his  immediate 
vendee,  and  manufactured  articles  from  the  produce  of  this 
State  in  the  hands  of  the  manufacturer. 

Exemption  of  products  of  the  soil  and  of  manufactured  articles 
from  the  produce  of  the  State  under  constitution. — The  constitution 
(art.  2,  sec.  28)  provides  that  "  the  direct  product  of  the  soil  in  the 
hands  of  the  producer,  and  his  immediate  vendee,"  shall  be  exempt 
from  taxation,  while  this  statute  interpolates  the  words  "of  this 
State  "  after  the  word  "  soil,"  so  as  to  confine  the  benefit  of  the  exemp- 
tion to  the  direct  product  of  the  soil  of  this  State,  and  to  deprive  the 
direct  product  of  the  soil  of  other  States  of  the  union  of  the  henefit 
of  the  exemption,  though  it  may  be  the  property  of  citizens  and  resi- 
dents of  this  State  by  production  or  immediate  purchase  from  the 
producer  in  another  State.  In  connection  with  this  constitutional 
provision,  attention  is  called  to  another  constitutional  provision  (in 
art.  2,  sec.  30),  that  "  No  article  manufactured  of  the  produce  of  this 
State  shall  be  taxed  otherwise  than  to  pay  inspection  fees."  In  this 
provision  the  exemption  is  expressly  confined  to  manufactures  of  the 
produce  of  this  State,  while  in  the  other  provision  the  exemption  is 
not  expressly  confined  to  the  direct  product  of  the  soil  "  of  this  State," 
but  the  exemption  is  given  generally  and  without  restriction  to  the 
direct  product  of  the  soil  in  the  hands  of  the  producer  or  his  imme- 
diate vendee,  without  restricting  and  confining  the  soil  to  that  of  this 
State.  Is  the  constitutional  provision  reasonably  susceptible  of  the 
construction  that  the  soil,  from  which  the  exempt  product  is  pro- 
duced, is  confined  to  the  soil  of  this  State? 

It  will  also  be  noticed  that  in  this  enactment  the  words,  "  in  the 
hands  of  the  manufacturer,"  are  added  to  the  constitutional  provision 
(in  art.  2,  sec.  30)  exempting  from  taxation  the  articles  manufactured 
of  the  produce  of  this  State.  In  the  case  of  Kurth  v.  State,  2  Pickle, 
136,  it  is  said  that  the  articles  manufactured  of  the  produce  of  this 
State  are  exempt  from  direct  tax  while  in  the  hands  of  the  manufac- 
turer. This  question  was  not  involved  in  the  case,  and  was  not  the 
point  in  adjudication;  but  the  statement  shows  the  opinion  of  the 
court  upon  this  question.  The  exemption  of  manufactures  may  carry 
with  it  the  idea  of  protection  to  the  manufacturer.  To  construe  this 
provision  otherwise  would  render  all  such  property  exempt  from  tax- 
ation for  all  time  in  whosesoever  hands  it  might  come.  This  evi- 
dently was  not  intended,  and  the  exemption  is  confined  to  the  man- 


ii6  Tennessee  Tax  Digest. 

iifactures  while  the  property  of  the  manufacturer  and  in  his  hands. — 
Ed. 

(6)  One  thousand  dollars  of  personalty ;  provision  as  to  con- 
veyances to  avoid  taxes. — Personal  property  of  the  value  of 
one  thousand  dollars  in  the  hands  of  each  resident  taxpayer ; 
provided,  that  any  conveyance  of  personal  property,  including 
money,  bank  stock,  notes,  choses  in  action,  accounts,  or  other 
evidence  of  indebtedness,  in  trust  or  otherwise,  to  any  minor  by 
the  parent  or  parents  thereof  shall  be  presumed  to  have  been 
made  for  the  purpose  of  avoiding  the  payment  of  taxes  there- 
on, if  it  appear  that  such  conveyance  afTects  enough  personal 
property  which,  added  to  the  amount  of  personal  property  re- 
maining in  the  hands  of  such  parent  or  parents,  will  exceed 
in  the  aggregate  the  amount  heretofore  set  out  as  exempt  froiri 
taxation,  and  it  shall  be  the  duty  of  the  assessor  to  list  all 
such  property  as  the  property  of  the  person  making  such  con- 
veyance or  creating-  such  trust ;  provided,  that  the  maker  or 
makers  of  the  tust  instrument  or  conveyance  or  delivery  of 
such  property  may  appear  before  the  county  board  of  equal- 
izers and  by  proof  establish  the  bona  fides  of  such  trust  or 
conveyance. 

1.  Statutory  restriction  of  the  exemption  of  one  thousand  dollars' 
worth  of  personal  property  from  taxation  to  resident  taxpayers  is 
void. — The  State  constitution  (art.  2,  sec.  28)  exempts  from  taxation 
one  thousand  dollars'  worth  of  personal  property  in  the  hands  of  each 
taxpayer,  but  this  statute  undertakes  to  restrict  and  limit  the  exemp- 
tion to  resident  taxpayers  and  to  exclude  nonresident  taxpayers  from 
the  benefit  of  the  constitutional  exemption  by  interpolating  the  word 
"  resident  "  before  the  word  "  taxpayer." 

The  constitution  makes  no  distinction  between  resident  and  non- 
resident taxpayers,  and  the  exemption  applies  to  all  taxpayers,  regard- 
less of  residence.  This  constitutional  provision  is  self-executing,  and 
must  be  enforced  regardless  of  legislative  action  or  nonaction.  The 
restriction  or  limitation  so  attempted  to  be  foisted  or  interpolated  in 
this  statute  is  invalid  and  void,  because  violative  of  said  constitutional 
provision. 

It  is  true  that  in  the  case  of  Bank  v.  Morristown,  9  Pickle,  208,  it  is 
said  that  each  citizen  taxpayer  is  entitled  to  the  exemption.  But  this 
was  not  the  point  in  the  decision,  and  the  word  "  citizen  "  was  doubt- 


General  Assessment  Law.  117 

less  used  for  the  word  "person;  "  and  there  are  expressions  indicating 
that  all  persons  are  entitled  to  the  exemption,  regardless  of  residence. 
It  is  apprehended  that  even  if  the  State  constitution  had  expressly, 
or  by  necessary  implication,  limited  or  restricted  the  said  exemption 
to  resident  taxpayers  and  excluded  nonresident  taxpayers  from  the 
benefits  thereof,  such  restriction  or  limitation  would  have  been  void 
and  noneffective  as  against  citizens  of  other  States  of  the  union,  be- 
cause in  conflict  with  the  constitution  of  the  United  States,  which 
provides  (in  art.  4,  sec.  2,  clause  1)  that  *'  The  citizens  of  each  State 
^hall  be  entitled  to  all  the  privileges  and  immunities  of  citizens  in  the 
several  States,"'  and  (in  the  14th  am.,  sec.  1,  clause  2)  that  "  No  State 
shall  make  or  enforce  any  law  which  shall  abridge  the  privileges  or 
immunities  of  citizens  of  the  United  States,"  and  (in  the  first  clause  of 
the  14th  am.)  declares  that  all  citizens  of  the  United  States  are  citi- 
zens of  the  State  wherein  they  reside,  though  such  a  constitutional 
restriction  or  limitation  would  have  been  valid  and  effective  as  against 
nonresident  taxpayers  who  were  not  citizens  of  the  United  States  or 
of  one  of  the  several  States  of  the  union.  See  Blake  v.  McClung,  172 
U.  S.,  239,  43  L.  ed.,  432;  Blake  v.  McClung,  176  U.  S.,  59,  44  L.  ed., 
371 ;  Louisville  Safety  Vault  &  Trust  Co.  v.  Railroad,  14  L.  R.  A.,  579, 
and  note. 


2.  Claim  of  exemption  from  taxation  must  be  made  before  board 
of  equalization,  when. — Claim  of  exemption  from  taxation  must  be 
made  before  the  board  of  equalization  to  correct  an  alleged  improper 
assessment,  and  cannot  be  made  by  a  suit  to  recover  the  taxes  paid 
under  protest,  where  the  taxpayer  did  not  make  such  claim  before  the 
board  of  equalization.  Opinion  of  Assistant  Attorney-General  Faw. 
See  Shelby  Co.  v.  Railroad,  16  Lea,  401,  412,  413;  Tomlinson  v.  Board, 
4  Pickle,  14;  Grundy  Co.  v.  Coal  Co.,  10  Pickle,  305;  Ward  v.  Alsup, 
16  Pickle,  619,  744-750;  Carroll  v.  Alsup,  23  Pickle,  257;  Bank  v.  Mem- 
phis, 23  Pickle,  12;  Staples  v.  Brown,  5  Gates,  647,  652;  Code,  sees. 
1059-1068,  and  notes.  It  does  not  appear,  from  the  above  opinion, 
upon  what  the  claim  of  exemption  was  based.  It  was  probably  based 
upon  the  constitutional  exemption  of  one  thousand  dollars'  worth  of 
personalty  (const.,  art.  2,  sec.  28).  In  such  case,  where  the  assess- 
ment upon  its  face  shows  a  valuation,  which  might  or  might  not  in- 
clude the  exemption,  a  question  of  valuation  alone  may  be  involved 
in  a  suit  to  recover  taxes  paid  on  exempt  property;  and  in  such  case 
it  is  clear  that  the  question  should  have  been  made  before  the  board 
of  equalization,  as  shown  by  the  case  of  Ward  v.  Alsup,  16  Pickle, 
619,  744-750. 


(7)   Charter  and   contract  exemptions. — All   property   pro- 
tected by  valid  charter  or  contract  exemption. 


118  Tennessee  Tax  Digest. 

Sec.  3.  Assessments  made,  how  often. — In  order  to  provide 
revenue  for  State,  county,  and  municipal  purposes,  personal 
property,  privileges,  and  polls  shall  be  assessed  annually,  and 
real  estate  shall  be  assessed  every  two  years.  The  first  assess- 
ment of  real  estate  under  this  act  shall  be  made  in  the  year 
1908. 

Sec.  4.  Assessment  at  "  actual  cash  value,"  which  is  defined. 
— All  property  of  every  kind  shall  be  assessed  at  its  actual 
cash  value.  The  term  "  actual  cash  value,"  whenever  used  in 
this  act,  is  hereby  defined  to  mean  the  amount  of  money  the 
property  would  sell  for,  if  sold  at  a  fair,  voluntary  sale. 

See  sec.  6,  and  note,  post,  p.  120. 

Sec.  5.  Basis  of  assessment. — The  basis  of  all  assessments 
shall  be  as  follows,  to  wit : 

(1)  As  of  tenth  of  January,  to  owners  or  unknown  owners. 

— To  assess  the  property  to  the  person  or  persons  owning  or 
claiming  to  own  the  same  on  the  tenth  day  of  January  of  the 
year  for  which  the  assessment  is  made,  if  known  ;  if  not,  to 
unknown  owners. 

(2)  Assessment  of  personal  representatives,  where. — To  as- 
ess  the  property  held  by  executors  and  administrators  in  the 
county,  district,  or  ward  in  which  the  decedent  resided  at  the 
time  of  death  until  such  shall  have  been  distributed ;  but  if 
the  deceased  lived  in  another  State,  then  the  property  shall  be 
assessed  where  the  personal  representative  resides. 

(3)  Trustees  and  guardians  assessed,  where. — To  assess 
personal  property  held  by  trustees  and  guardians  of  minors, 
married  women,  and  lunatics  to  each  guardian  or  trustee  in 
the  county,  ward,  or  district  where  such  minor,  married 
woman,  or  lunatic  resides,  if  a  resident  of  the  State;  and  if  a 
nonresident,  then  in  the  county,  ward,  or  civil  district  in  which 
the  guardian  or  trustee  resides ;  provided,  that  guardian  funds 
shall  be  assessed  in  the  county  where  the  guardian  having 
control  thereof  renders  his  annual  settlement. 

See  sec.  16,  post,  p.  136. 


General  Assessment  Law.  119 

Personalty  assessed  as  intangible.— Intangible  personal  property  is 
assessable  wlicre  the  owner  has  his  domicile,  and  this  statute  was  not 
needed  for  this;  but  the  statute  includes  also  tangible  personal  prop- 
erty, which  was  before  assessable  where  it  was  situated.  Grundy  Co. 
V.  Coal  Co..  10  Pickle,  309-322  (syl.  7  and  8),  and  cases  cited. 


(4)  Banks  and  corporations  not  assessable  by  the  railroad 
commissioners ;  corporations  in  cities  are  assessable  there ; 
realty  and  tangible  personalty  are  assessable  where  situated. — 

All  stocks  in  banks,  savings  banks,  or  banking  associations, 
loan  companies,  trust  companies,  insurance  companies,  invest- 
ment companies,  and  all  other  corporations  not  assessable  by 
the  railroad  commissioners  shall  be  assessed  as  hereinafter  pro- 
vided in  sections  [21-25]  pertaining  to  the  same.  However,  the 
property  of  every  street  railroad,  gas  and  electric  light  com- 
panies, including  their  franchises  used  within  any  town,  city, 
or  taxing  district  where  the  office  of  the  company  is  located 
outside  of  such  incorporated  city  or  town  or  taxing  district, 
but  with  the  main  property  within  the  city,  shall  be  taxed 
in  the  city,  town,  or  taxing  district  as  if  the  office  was  situ- 
ated within  the  city  limits,  and  the  property,  including  fran- 
chises of  the  corporations  and  joint  stock  companies  that  lie 
wholly  or  mainly  within  any  incorporated  city,  taxing  district, 
or  town,  or  whose  chief  business  is  within  any  incorporated 
city,  taxing  district,  or  town,  shall  be  assessed  for  taxation  in 
such  city,  taxing  district,  or  town ;  provided,  that  all  realty  and 
tangible  personalty  shall  be  taxed  in  the  district  where  situ- 
ated. 

(5)  Mineral,  timber,  or  other  interest  in  land  to  be  assessed 
to  the  owner  thereof  as  land. — Hereafter  all  mineral^  and  tim- 
berjnterests  and  all  other  interests  of  wjhatsoever  kind  or_char- 
a^cter,  whetheii_for  life  or  a_term  oO!£axs.^-ilLJLeal  estate, ^in- 
cluding the  interest  which  the  lessee  may  have  in  and  to  the 
improvementS-£r££,t£d-UpQa  land  where  the  fee,  reversLoru^or 
remainder  therein  is  exempt  to  the  owner,  ajid  which  said  ijiter- 
est_orjriterestsJs_orjL^^ 


I20  Tennessee  Tax  Digest. 

hold,  shall  be  assessed  to  the  owner  thereof  separately  from 
the.  other  interests  in  such  real  estate,  which  other  interest 
shall  be  assessed  to  the  owner  thereof,  all  of  which  shall  be 
assessed  as  real  estate. 

Statutes  providing  for  assessment  of  mineral,  timber,  and  other 
interests  in  land  do  not  require  a  remainder  estate  to  be  assessed 
separately  to  the  remainderman. — Our  statutes  (Acts  1895,  ch.  120, 
sec.  6,  subsec.  7;  Acts  1897,  ch.  1,  sec.  4,  subsec.  6;  Acts  1899,  ch.  435, 
sec.  5,  subsec.  5;  Acts  1901,  ch,  174,  sec,  5,  subsec,  5;  Acts  1903,  ch. 
258,  sec.  5,  subsec.  5),  providing  for  the  assessment  of  all  mineral, 
timber,  and  other  interests  in  real  estate  to  the  owner  thereof,  to  be 
assessed  as  real  estate,  have  no  application  to  lands  other  than  those 
containing  mineral,  timber,  and  other  like  interests  owned  separately 
from  the  general  freehold,  and  do  not  require  that  the  remainder 
estate  in  land  shall  be  assessed  to  the  remainderman.  Hadley  v.  Had- 
ley,  6  Gates,  156,  163,  164. 

The  above  statute  is  not  materially  different  from  the  other  statutes 
construed  in  this  case,  and  should  be  construed  in  the  same  way. — Ed. 

Sec.  6.  Assessment  of  real  estate  must  show  what. — In  as- 
sessing real  estate,  the  following  shall  be  shown : 

(1)  The  description  of  the  property. 

(2)  The  name  of  the  true  owner  or  owners,  if  known, 

(3)  The  actual  cash  value  of  the  land  or  lot,  including  the 
improvements,  and  also  all  interests  in  real  estate  or  improve- 
ments thereon  assessable  as  under  subsection  5,  section  5  of 
this  act. 

(4)  The  actual  cash  value  of  mills,  gins,  manufactories,  dis- 
tilleries, breweries,  foundries,  and  other  buildings  for  similar 
purposes. 

1.  Basis  of  valuations  is  the  actual  cash  value. — The  actual  cash 
value  is  the  only  practicable  basis  upon  which  taxes  can  be  made 
equal  and  uniform,  and  this  is  clearly  the  constitutional  requirement 
and  legislative  intent,  and  should  be  the  effort  of  the  court  as  well  as 
taxpayers.  Carroll  v.  Alsup,  23  Pickle,  267,  282-293,  and  especially  292. 
The  "  actual  cash  value  "  is  defined  to  mean  the  amount  of  money  the 
property  would  sell  for,  if  sold  at  a  fair,  voluntary  sale.  See  sec,  4, 
ante,  p.  118. 

2.  Vital  irregularities  and  insufficiencies  render  assessments  and 
sales  void. — Tax  assessment  is  void  for  vital  irregularities  and  insuffi- 


General  Assessment  Law.  121 

ciency,  and  a  tax  sale  thereunder  is  void.  Dunn  v.  Dunn,  15  Pickle, 
598,  612.  The  tax  assessment  and  list  of  tax  sales  must  show  items 
and  amounts  in  dollars  and  cents.  Mere  figures  without  more  are 
insufficient,  and  render  a  tax  sale  void.  Hamilton  v.  ^Gaslight  Co.,  7 
Gates,  153. 

Sec.  7.  Rules  governing  in  assessment  of  real  estate,  parol 
testimony  to  supply  description. — In  describing  real  estate,  the 
following  rules  shall  be  observed :  The  number  of  town  lots 
(and  blocks)  of  the  property  as  a  whole  or  a  part  shall  be 
given ;  the  name  of  the  street,  avenue,  alley,  or  road  on  which 
it  fronts,  and  the  front  feet  thereof  shall  be  given,  unless  the 
size,  dimensions,  and  quantity  can  be  more  conveniently  given 
in  acres,  then  to  be  given  in  acres.  If  the  property  is  a  part 
of  any  known  subdivision,  its  size,  dimensions,  quantity,  and 
front  feet  or  acres  shall  be  given.  In  describing  tracts  of  land, 
when  it  can  be  done,  the  surveyor's  district,  range,  township, 
Section,  and  sectional  subdivision  shall  be  designated  and  the 
number  of  acres.  The  lands  by  which  the  described  tract  is 
bounded  shall  also  be  given  in  the  assessment.  When  part  of 
a  known  tract,  subdivision,  lot,  or  block  of  land  is  assessed 
by  a  description  which  identifies  it,  any  other  part  of  it  which 
is  assessed,  but  not  so  identified,  shall  be  held  to  embrace  all 
of  such  tract,  subdivision,  lot,  or  block  not  included  in  the  part 
identified ;  but  a  failure  to  assess  according  to  this  act  shall 
not  in  any  wise  vitiate  the  assessment  or  sale  of  lands. under 
the  same,  and  parol  testimony  shall  always  be  admissible  to 
supply  a  description  of  land  on  the  assessment  roll  or  in  con- 
veyance for  taxes,  where  such  testimony  will  show  what  land 
was  assessed  and  sold,  and  there  is  enough  in  the  description 
on  the  roll  or  conveyance  to  be  applied  to  a  particular  tract  or 
parcel  of  land  by  aid  of  such  testimony. 

Sec.  8.  Personal  property  to  be  assessed  under  following 
classification. — All  personal  property  of  every  kind  shall  be 
assessed  under  the  following  classification  : 

Class  1.  Household  goods. — Household  and  kitchen  furni- 
ture,   tableware,    libraries,   jewelry,    sewing    machines,    guns, 


122  Tennessee  Tax  Digest. 

more  than  one  gun,  musical  instruments,  and  all  other  personal 
property  of  a  similar  character. 

Class  2.  Implements,  vehicles,  etc. — Farming  implements, 
machinery,  wheeled  vehicles,  automobiles,  tools  of  all  kinds, 
and  all  other  personal  property  of  a  like  character. 

Class  3.  Live  stock. — All  kinds  of  live  stock,  including  dogs. 

Class  4.  Water  craft. — Steamboats,  ferryboats,  and  other 
kinds  of  water  craft. 

See  Class  10,  below. 

Steamboat  owned  by  railroad  not  to  be  assessed  by  county  assessor, 
when. — A  steamboat  owned  by  a  railroad  and  used  by  it  exclusively 
in  transferring  freight  and  passengers  across  a  river  on  its  line  of  road 
cannot  be  assessed  for  taxation  by  a  county  tax  assessor,  but  can  be 
assessed  by  the  assessors  of  railroad  properties  alone.  Railroad  v. 
Williams,  17  Pickle,  146. 

Class  5.  Incomes. — The  amount  of  income  derived"  from 
United  States  bonds  and  all  other  stocks  and  bonds  not  taxed 
ad  valorem. 

Class  6.  Stocks  and  bonds. — All  bonds,  except  United  States 
bonds,  and  all  shares  of  stock,  except  when  the  corporate  prop- 
erty or  capital  stock  is  assessed  in  lieu  of  the  shares  of  stock  as 
hereinafter  provided  in  section  22  [see  sections  22a-22c]  of  this 
act. 

Class  7.  Evidences  of  indebtedness,  money,  etc. — Notes, 
duebills,  choses  in  action,  accounts,  mortgages,  or  any  other 
evidence  of  indebtedness,  and  money  on  hand  or  on  deposit 
or  invested  in  any  manner  in  this  State  or  elsewhere  not  other- 
wise assessed. 

Class  8.  All  other  personalty. — All  other  personal  property 
not  hereinbefore  designated. 

Class  9.  Merchants'  property  and  capital. — All  personal 
property  which  is  a  part  of  the  capital  invested  in  the  busi- 


General  Assessment  Law.  123 

ness  of  a  merchant,  commission  or  auction  merchant,  factors, 
or  manufacturers  shall  not  be  assessed  separately  as  person- 
alty, but  shall  be  assessed  as  part  of  the  capital  as  provided  in 
section  26  of*  this  act. 

Class  10.  Water  craft  assessed,  how. — In  assessing  steam- 
boats and  ferryboats,  boats  navigating  within  streams  within 
or  bordering  on  this  State,  the  same  shall  only  be  assessed  to 
the  extent  of  the  interest  therein  of  any  person,  company,  cor- 
poration, or  firm  residing  or  doing  business  in  this  State. 

See  Class  4,  above. 

Sec.  8a.  Personalty  to  be  assessed,  though  deposited,  incum- 
bered, transferred,  pledged,  loaned,  out  of  owner's  possession, 
or  out  of  this  State. — The  fact  that  any  personal  property  may 
be  deposited,  incumbered,  or  transferred  or  pledged  as  col- 
lateral or  loaned  or  out  of  the  possession  of  the  owner,  whether 
the  same  be  in  or  out  of  this  State,  shall  not  in  any  wise  excuse 
the  same  from  being  listed  and  reported  for  taxation. 

Sec.  8b.  Taxpayer  to  state  insurance  on  personalty. — In  as- 
sessing personal  property,  the  taxpayer  shall,  in  making  out 
his  tax  schedule,  state  how  much  insurance  he  carries  on  his 
personal  property. 

TAX  ASSESSORS. 

(Sections  9-20d.) 

Sec.  9.  (1)  Term  of  present  assessors  to  continue  until  Jan- 
uary 1,  1909. — The  assessors  [elected]  at  the  regular  August 
election,  1904,  shall  hold  their  office  for  the  term  of  four  years, 
beginning  January  1,  1905. 

(2)  Vacancies  filled,  how. — In  case  of  vacancies,  the  county 
court  at  its  first  session  after  the  vacancy  occurs  shall  elect  an 
assessor,  who  shall  hold  office  until  the  first  of  January  follow- 
ing the  next  regular  August  election.  The  assessor  shall  be 
elected  by  the  qualified  voters  at  the  first  regular  August  elec- 
tion coming  after  the  vacancy,  and  he  shall  hold  from  the  first 


124  TENmcssEE  Tax  Digest. 

day  of  the  following  January  to  the  close  of  the  term  for  which 
his  predecessor  was  elected ;  provided,  that  if  the  vacancy  oc- 
cur between  the  January  and  April  terms  of  the  county  court, 
the  county  judge  or  chairman  shall  appoint. 

(3)  County  assessors;  district  assessors  abolished,  when. — 

There  shall  be  elected  one  tax  assessor  for  the  whole  county 
of  each  and  every  county  in  the  State.  The  office  of  civil  dis- 
trict assessor  is  hereby  abolished ;  provided,  the  abolition  of 
the  district  assessors  shall  not  become  effective  until  the  next 
regular  August  election. 

(4)  Members  of  county  court  are  not  eligible  as  assessors. — 
No  member  of  the  county  court  shall  be  eligible  to  hold  the 
office  of  assessor. 

(5)  Compensation  of  assessors  to  be  paid  by  counties. — In 
counties  having  a  population  of  120,000  or  over  according  to 
the  federal  census  of  1900  or  any  subsequent  census,  the  county 
assessor  shall  be  paid  out  of  the  county  treasury  a  salary  of 
$4,000.  In  counties  having  a  population  of  over  60,000  and 
less  than  120,000  according  to  the  federal  census  of  1900  or 
any  subsequent  census,  the  county  assessor  shall  be  paid  out 
of  the  county  treasury  a  salary  of  $2,500.  In  all  other  coun- 
ties, the  salary  of  the  assessor  shall  be  fixed  by  the  county 
court,  either  at  the  January  or  April  terms  of  the  county  court 
preceding  the  election  at  which  the  county  assessor  is  to  be 
elected ;  and  when  so  fixed,  the  same  shall  not  be  changed  dur- 
ing the  four  years  for  which  the  assessor  is  to  be  elected,  to 
be  paid  out  of  the  county  treasury ;  but  in  no  case  shall  the 
compensation  exceed,  for  the  assessor  and  his  deputies,  twen- 
ty-five cents  for  each  person  assessed  with  real  and  personal 
estate  (the  personal  exceeding  $1,000)  and  poll,  twenty-five 
cents  for  each  person  assessed  with  personal  estate  only  (ex- 
ceeding $1,000  in  value)  and  poll,  fifteen  cents  for  each  person 
assessed  with  real  estate  only,  and  fifteen  cents  for  each  ad- 
ditional assessment  of  separate  realty,  twenty-five  cents  for 


General  Assessment  Law.  125 

each  person  assessed  with  real  estate  and  poll,  fifteen  cents  for 
each  person  assessed  with  personal  estate  only  (exceeding  $1,- 
000  in  value),  twenty  cents  [for]  each  person  assessed  with  real 
and  personal  estate  only  (exceeding  $1,000  in  value),  and  five 
cents  for  each  person  legally  listed  for  a  poll  only. 

Commission  does  not  invalidate  assessment. — Assessments  are  not 
void  because  the  assessor  is  interested  in  making  them  high  so  as  to 
increase  his  compensation,  where  he  is  paid  a  commission  on  the  as- 
sessed valuation.  Grundy  Co.  v.  Coal  Co.,  10  Pickle,  295,  323-327; 
Henley  v.  State,  14  Pickle,  703. 

(5a)  Assessor  to  deduct  the  one  thousand  dollar  exemption 
of  personalty. — It  shall  be  the  duty  of  the  assessor  to  take  [de- 
duct] the  $1,000  exempt  on  [exemption  of]  personal  property 
on  all  exemption  [assessment]  blanks. 

(6)  Assessors  may  appoint  deputies,  when ;  oath,  compensa- 
tion, duties,  liabilities. — Whenever  any  county  assessor  finds 
that  he  cannot,  by  devoting  his  entire  time  and  attention  to 
the  duties  of  the  office,  make  the  assessment  of  property  and 
polls  as  required  by  this  act,  he  is  hereby  authorized  to  ap- 
point one  or  more  deputies,  with  the  same  powers,  duties,  and 
liabilities  of  the  assessor,  and  they  shall  take  the  same  oath  re- 
quired of  the  assessor.  The  assessor  shall  be  liable  for  any 
malfeasance,  misfeasance,  or  nonfeasance  of  his  deputies. 

No  deputies  by  district  assessors. — District  assessors  have  no 
power,  or  authority,  to  appoint  deputies,  and  must  in  person  perform 
the  duties  imposed  upon  them  by  law.  The  power  to  appoint  depu- 
ties is  confined  to  county  assessors.  Opinion  of  Attorney-General 
Gates. 

(6a)  Assessor's  affidavit  as  to  deputies  and  compensation  in 
certain  counties. — In  counties  of  60,000  inhabitants  or  over 
according  to  the  federal  census  of  1900  or  any  subsequent  cen- 
sus the  assessor  shall,  within  ten  days  after  the  end  of  each 
month,  make  affidavit  that  the  employment  of  such  additional 
help  was  necessary,  and  shall  give  the  name  of  each  deputy 
and  the  amount  of  his  compensation,  and  that  such  compensa- 


126  Tennessee  Tax  Digest. 

tion  is  reasonable.  Said  affidavit  shall  be  filed  with  the  county 
court  clerk  and  become  a  part  of  the  public  record.  In  no  case 
shall  the  aggregate  annual  compensation  of  the  deputies  of 
any  county  assessor  exceed  the  salary  of  the  county  assessor 
by  more  than  fifty  per  cent. 

Sec.  10.  Assessor's  bond. — Each  county  assessor  shall,  on 
or  before  the  first  day  of  January  next  succeeding  his  election, 
enter  into  a  bond,  with  two  or  more  good  and  sufficient  securi- 
ties, payable  to  the  State  of  Tennessee,  in  the  sum  of  ten  thou- 
sand dollars,  to  be  approved  by  the  county  judge  or  chairman 
of  the  county  court,  conditioned  that  he  shall  impartially,  hon- 
estly, and  to  the  best  of  his  knowledge  and  ability  assess  all 
properties  at  their  actual  cash  values ;  impartially  and  faith- 
fully discharge  the  duties  of  his  office,  obey  the  requirements 
of  his  oath  of  office  and  of  the  assessment  laws  of  the  State, 
and  pay  to  the  State  of  Tennessee  all  penalties  of  every  kind 
and  character  incurred  by  him  (or  by  his  deputy,  in  case  of 
county  assessor)  and  imposed  by  this  act,  and  also  to  be  lia- 
ble for  any  willful,  knowing,  or  negligent  failure  by  which  any 
property  subject  to  taxation  shall  be  or  remain  unassessed  or 
be  assessed  at  less  than  its  actual  cash  value. 

Sec.  10a.  Assessor's  oath. — Each  assessor  shall  take  and  sub- 
scribe to  the  following  oath  of  office  before  the  judge  or  chair- 
man of  the  county  court,  which  said  oath  shall  be  attached  to 
and  filed  with  said  bond  in  the  office  of  the  clerk  of  the  county 
court,  viz. : 

"  I, ,  assessor  (or  deputy  assessor)  of  property  and  polls 

of  the  county  of ,  State  of  Tennessee,  do  solemnly  swear 

(or  affirm)  that  I  will  report  privileges ;  that  I  will  assess  all 
property,  real  and  personal  and  mixed,  at  its  actual  cash  value, 
and  all  polls  of  said  county  of ,  to  the  best  of  my  knowl- 
edge and  ability,  without  fear,  favor,  or  afifection ;  that  I  will 
administer  the  oath  or  affirmation  required  by  law,  or  have  the 
same  administered,  to  all  persons  listing  property;  that  I  will 
diligently  inquire,  so  that  no  person  shall  be  passed  over  or 


General  Assessment  Law.  127 

shall  fail  to  have  an  opportunity  to  give  a  list  of  his  taxable 
property,  and  furnish  taxpayers  schedules  as  required  by  law ; 
that  I  will  truly  report  all  persons  who  shall  fail  or  refuse  to 
list  their  taxable  property  or  who  have  to  my  knowledge  given 
in  a  false  or  fraudulent  list ;  and  that  I  will  faithfully,  impar- 
tially, and  honestly  discharge  my  duties  as  assessor  according 
to  law  to  the  best  of  my  knowledge  and  ability ;  and  that  I  will 
administer  the  oath  in  person  to  all  property  owners  as  the  law 
requires,  when  practicable ;  and  that  I  will  not  assess  or  list 
any  person  with  property  or  polls  solely  by  substitution  or 
copy  from  former  assessment,  so  help  me  God.  ,  as- 
sessor." 

**  Sworn  to  and  subscribed  before  me  this day  of ." 

Sec.  10b.  Oath  of  deputy. — Each  deputy  assessor  shall  like- 
wise take  his  oath  and  file  the  same  with  the  county  court  clerk 
before  entering  upon  the  discharge  of  his  duties. 

Sec.  10c.  Assessor's  oath  to  assessment  list. — Each  assessor, 
when  he  makes  his  report  of  his  assessment  list  to  the  county 
court  clerk  hereinafter  provided,  shall  accompany  the  same 
with  the  following  oath,  to  be  made  and  subscribed  to  before 
the  judge  or  chairman  of  the  county  court  and  filed  in  the  of- 
fice of  the  clerk  of  the  county  court,  viz. : 

''  I, ,  assessor  o'f  the  county  of ,  State  of  Tennessee, 

do  solemnly  swear  (or  affirm)  that  I  have  set  out  in  the  fore- 
going assessment  list  all  the  property,  real  and  personal,  and 

all  the  privileges  and  polls  in  said  county  of  as  far  as. 

ascertainable  to  the  true  owners  thereof,  and  that  I  have  re- 
quired lists  to  be  filled  and  filed  and  sworn  to  by  all  property 
holders  or  their  agents  or  attorneys  and  reported  such  as  have 
not  done  so  to  the  district  attorney,  and  reported  lists  of  all 
parties  liable  for  polls,  and  that  I  have  estimated  the  value 
of  all  property,  real  and  personal  or  mixed,  at  its  actual  cash 
value  as  prescribed  by  law  to  the  best  of  my  knowledge  and 
ability,  without  fear,  fa\^r,  or  affection ;  and  that  I  have  faith- 
fully discharged  my  duties  and  kept  my  oath  of  office  as  as- 


128  Tennessee  Tax  Digest. 

sessor  according  to  law  to  the  best  of  my  knowledge  and  abil- 
ity, so  help  me  God." 

"  Sworn  to  and  subscribed  before  me  this day  of ." 

Sec.  lOd.  Oath  of  deputy  upon  completion  of  his  work. — 
Each  deputy  assessor  shall  take  and  file  with  the  county  court 
clerk  said  oath  of  office  upon  completion  of  his  duties  as  as- 
sessor. 

Sec.  lOe.    Unlawful  not  to  take  the  prescribed  oaths. — It  is 

hereby  declared  unlawful  for  any  assessor  or  deputy  assessor 
to  enter  upon  or  undertake  the  performance  of  the  duties  of  an 
assessor  without  first  taking  said  preliminary  oath  of  office, 
or  to 'fail,  neglect,  or  refuse  to  take  and  accompany  the  said 
report  of  his  assessment  list  with  the  subsequent  oath  here- 
tofore prescribed. 

Sec.  lOf.  Duty  of  county  judge,  chairman,  and  clerk  to  re- 
port failure  to  take  oaths. — It  shall  be  the  duty  of  the  judge  or 
chairman  of  the  county  court  and  of  the  clerk  of  the  county 
court  to  promptly  report  to  the  district  attorney  or  to  a  reve- 
nue agent  of  the  State  any  failure,  neglect,  or  refusal  of  any 
assessor  [or]  deputy  assessor  to  comply  with  the  foregoing  re- 
quirements of  this  act. 

Sec.  lOg.  Duty  of  assessors  in  making  assessments. — It  shall 
be  unlawful  for  any  assessor  or  deputy  to  willfully,  know- 
ingly, or  negligently  permit  to  [or]  allow  any  property  sub- 
ject to  taxation  to  be  or  remain  unassessed  or  omitted  from  as- 
sessment, or  to  willfully,  knowingly,  or  negligently  assess  any 
property  at  less  than  its  cash  value,  or  to  assess  any  property 
or  polls  solely  by  substitution  or  copy  from  former  assessment. 

Sec.  lOh.  Assessors  to  report  to  district  attorney  list  of  tax- 
payers not  taking  oath  nor  returning  schedules. — It  shall  be 
the  duty  of  each  assessor  to  make  out  a  full  and  complete  list 
and  transmit  the  same  to  the  district  attorney  of  the  district 
of  all  taxpayers  within  his  jurisdiction  who  shall  have  failed 


General  Assessment  Law.  129 

or  refused  to  take  the  oath  or  affirmation  required  by  law  to 
tax  schedules,  and  also  of  all  taxpayers  who  shall  have  refused, 
failed,  or  neglected  to  return  as  prescribed  by  law  such  tax 
schedules  to  the  assessor. 

Sec.  lOi.  List  to  be  made,  when;  unlawful  not  to  make;  dis- 
trict attorney  to  prosecute  persons  listed.— Such  lists  shall  be 
prepared  and  forwarded  at  the  same  time  the  assessment  lists 
are  returnable  by  law  to  the  county  court  clerk.  It  shall  be 
the  duty  of  the  district- attorney,  upon  the  reception  of  such 
lists  transmitted  to  him  by  the  assessor,  to  ex  efficio  prosecute 
such  persons  as  are  included  in  the  same  for  the  misdemeanor 
prescribed  by  this  act.  It  shall  be  unlawful  for  any  assessor 
to  fail,  refuse,  or  neglect  to  make  out  such  list  and  transmit  the 
.same  to  the  district  attorney  as  herein  required. 

Sec.  lOj.  Failure  of  district  attorney  to  prosecute  is  a  misde- 
meanor in  office. — It  shall  be  a  misdemeanor  in  office  for  the 
district  attorne}^  to  negligently  fail  or  refuse  to  prosecute  such 
persons  reported  to  him  in  such  list. 

Sec.  10k.  Unlawful  to  assess  in  wrong  name. — It  shall  be 
unlawful  for  any  assessor  or  deputy  to  willfully,  knowingly, 
or  negligently  assess  any  property  subject  to  taxation  in  the 
names  or  the  initials  of  any  other  than  the  real  and  true  owner 
thereof,  and  for  each  of  such  offenses  he  shall  be  fined  not  less 
than  five  dollars  ($5)  nor  more  than  twenty  dollars  ($20). 

Sec.  101.   Unlawful  for  assessors  not  to  observe  this  act. — It 

shall  be  unlawful  for  any  assessor  or  deputy  to  fail,  refuse,  or 
neglect  to  perform,  obey,  and  observe  any  duties  or  require- 
ments of  this  act  not  above  declared  unlawful. 

Sec.  10m.  Misdemeanor  in  office  for  county  judge  or  chair- 
man or  county  court  clerk*  not  to  comply  with  law  as  to  bond 
of  assessor. — Before  any  county  judge  or  chairman  shall  ap- 
prove or  accept  of  any  bond  of  any  assessor,  he  shall  read  the 
bond  required  of  the  assessor  to  the  assessor  and  his  sureties, 
5 


130  Tennessee  Tax  Digest. 

and  direct  their  attention  to  the  duties  and  penalties  prescribed 
by  this  act.  It  is  hereby  declared  a  misdemeanor  in  office  for 
any  county  court  clerk  to  fail  or  neglect  to  keep  and  preserve 
such  bonds  in  a  well  bound  book,  or  for  the  coimty  judge  or 
chairman  to  accept  or  approve  of  any  bond  herein  designated 
without  complying  with  the  foregoing  provisions. 

Sec.  11.  Assessor  to  add  up  all  columns  before  returning 
books  to  clerk. — It  shall  be  the  duty  of  each  assessor  to  add 
up  all  columns,  showing  number  of  acres  assessed  and  value, 
number  of  town  lots  assessed  and  their  value,  value  of  personal 
property  assessed,  and  total  value  of  all  property  assessed  in 
his  district  or  ward,  before  his  books  shall  be  received  by  the 
clerk. 

Sec.  11a.  New  bonds,  when;  failure  creates  vacancy;  acting 
without  bond  is  unlawful. — Each  county  assessor  of  the  State 
shall,  on  or  before  the  first  day  of  January  following  their  elec- 
tion, execute  and  enter  into  a  new  bond  in  the  amounts  now 
provided  by  law  and  conditioned  as  directed  in  this  act ;  and 
it  shall  be  unlawful  after  said  date  for  any  assessor  to  perform 
the  duties  of  assessor  without  giving  such  bond ;  and  in  case 
such  bond  is  not  made  by  said  date,  his  office  shall  become  va- 
cant and  be  filled  as  is  now  or  may  then  be  provided  by  law. 

Sec.  12.  Duties  of  assessors  in  assessing  property. — It  shall 
be  the  duty  of  the  assessor  in  person  or  by  deputy,  viz. : 

(1)  To  examine  realty;  fine  for  failure. — To  go  on  the  prem- 
ises and  examine  realty  to  be  assessed,  and  for  failure  so  to  do 
shall  be  fined  not  less  than  $5  and  not  more  than  $10  in  each 
case. 

(2)  To  see  personally  each  taxpayer  and  take  his  schedule. 

— To  personally  see  each  taxpayer  residing  in  his  county  or 
his  agent  or  attorney  and  take  his  personal  statement  (filled 
out  in  the  blank  schedule  hereafter  mentioned)  of  all  property 
of  such  taxpayer,  whether  the  same  be  real,  personal,  or  mixed, 
without  regard  to  any  exemptions. 


General  Assessment  Law.  131 

(2a)  To  return  nonresident  taxpayers,  or  those  not  found. — 

If  any  taxpayer  is  a  nonresident,  or  if  the  owner  cannot  be 
found  or  seen  after  diligent  search,  the  assessor  shall  fill  out 
such  statement,  sign,  and  indorse  on  the  same  that  the  tax- 
payer could  not  be  found  after  diligent  search. 

(2b)  To  examine  other  persons  under  oath  in  such  cases. — 

In  such  case  it  shall  be  his  duty  to  examine  any  person  whom 
he  may  have  reason  to  believe  has  any  knowledge  or  informa- 
tion as  to  the  property  of  the  taxpayer.  For  such  purpose  he 
shall  have  the  power  to  administer  oaths  and  compel  any  wit- 
ness to  answer,  and  it  shall  be  the  duty  of  any  person  to  an- 
swer when  called  upon  to  do  so  by  any  assessor  or  his  deputy. 

(2c)  To  examine  taxpayer  and  others  under  oath  when  he 
fails  to  list,  or  conceals  property. — Assessors  and  deputy  as- 
sessors shall  have  like  powers  and  perform  like  duties  when 
there  is  any  reason  to  believe  or  suspect  any  taxpayer  has 
withheld  or  concealed  from  such  schedule  any  property  or 
failed  to  list  any  property,  which  may  be  done  by  questions 
put  to  the  taxpayer,  his  agent,  attorney,  or  any  other  person. 

Sec.  12a.  Falsely  swearing  to  schedule  or  statement  by  wit- 
ness is  perjury. — Any  person  swearing  falsely  or  corruptly  or 
knowingly  in  any  material  statement  in  such  schedule  or  to  any 
statement  made  as  a  witness  to  such  assessor  or  deputy  asses- 
sor shall  be  guilty  of  perjury  and  indicted  for  the  same. 

Sec.  12b.  Witness  refusing  to  take  oath  or  make  answer  is 
guilty  of  a  misdemeanor;  fine. — Any  witness  refusing  to  take 
such  oath  or  make  such  answers  when  called  upon  by  the 
assessor  to  do  so  shall  be  guilty  of  a  misdemeanor,  and,  upon 
conviction,  shall  be  fined  not  less  than  $10  nor  more  than 
$1,000. 

Sec.  12c.  Statements  by  witness  or  property  holder  to  be 
written  and  filed. — Such  assessor  or  deputy  assessor  shall  re- 
duce to  writing  such  statements  as  may  be  made  by  any  prop- 


132  Tennessee  Tax  Digest. 

erty  holder  or  witness  under  the  foregoing"  provisions  and  lile 
the  same  with  the  county  court  clerk. 

Sec.  12d.  Taxpayer's  schedule  to  be  filled  out  and  sworn  to ; 
duty  and  power  of  assessor. — It  shall  be  the  duty  of  the  tax- 
payer, his  agent,  or  attorney  to  fill  out,  or  have  the  assessor  or 
deputy  to  fill  out  for  him,  the  schedule  hereafter  provided  for, 
and  the  assessor  or  deputy  assessor  shall  require  an  oath  to  be 
made  to  the  same,  personally  before  him  or  before  some  jus- 
tice of  the  peace,  by  said  taxpayer  or  the  agent  or  attorney  of 
such  taxpayer,  to  the  correctness  of  the  items  and  the  questions 
therein,  and  that  said  schedule  fully  and  truly  and  without 
evasion,  reservation,  or  concealment  sets  out  all  properties  of 
every  kind  and  character  of  the  taxpayer  or  property  holder 
therein  named,  and  for  said  purpose  each  assessor  and  deputy 
assessor  is  invested  with  the  powers  to  administer  such  oath. 

Sec.  12e.  Assessment  to  be  made  upon  failure  to  fill  out  and 
return  schedule. — If  any  taxpayer  shall  fail,  neglect,  or  refuse 
to  fill  out  said  schedule  and  each  question  fully  and  according 
to  law,  sign,  and  swear  (or  afiirm)  to  the  same  and  return  it  to 
the  assessor  not  later  than  the  20th  day  of  April  of  each  year, 
then  the  assessor  shall  make  the  assessment  against  such  tax- 
payer. 

Sec.  12f.  Names  to  be  noted  as  assessed  without  schedule, 
and  notice  to  taxpayer  noted. — The  assessor  shall  note  upon 
his  books  opposite  the  names  of  taxpayers  who  have  refused, 
neglected,  or  failed  to  fill  out  and  return  said  schedule  and 
whom  the  assessor  has  assessed  for  such  failure,  neglect,  or 
refusal.  Such  taxpayers  shall  be  notified  thereof  by  said  as- 
sessor or  his  deputies  at  least  five  days  before  the  county  board 
of  equalization  commences  its  annual  session,  and  said  tax- 
payers must  show  good  cause  why  said  assessment  should  not 
be  made.  An  entry  of  the  notice  shall  be  made,  together  with 
the  date  thereof,  on  the  assessor's  books  opposite  the  tax- 
payer's name. 


General  Assessment  Law.  133 

Sec.  12g.  Such  assessment  is  conclusive  against  taxpayer 
not  appearing  before  assessor  or  beard  of  equalization.-^If  the 
taxpayer  fails,  neglects,  or  refuses  to  appear  before  the  as- 
sessor or  the  board  of  equalization  prior  to  its  final  adjourn- 
ment, then  the  amount  thus  assessed  by  the  assessor  shall  be 
conclusive  against  the  taxpayer,  and  said  taxpayer  shall  be 
required  to  pay  the  taxes  on  said  amount ;  provided,  however, 
nothing  herein  shall  be  taken  as  conclusive  against  the  State, 
county,  or  municipality. 

Sec.  12h.  Oath  to  schedule;  assessor,  not  taxpayer,  to  value 
list. — Said  oath  shall  be  entered  on  such  schedule  beneath  the 
same  and  subscribed  and  sworn  to  hy  the  party  listing;  but 
nothing  in  this  act  shall  be  construed  as  requiring  the  person 
listing  the  property  to  make  oath  to  the  value  of  the  property, 
but  shall  be  the  duty  of  such  assessor  to  examine  into  and 
compute  the  actual  cash  value  for  taxation  of  the  property  con- 
tained in  the  list  made  out  b}^  himself  or  the  taxpayer  or  the 
agent  or  attorney  of  the  taxpayer. 

Sec.  12i.  Misdemeanor  to  fail  to  fill  out,  swear  to,  or  to  re- 
turn schedule;  fine. — It  shall  be  a  misdemeanor  for  any  tax- 
payer or  the  attorney  or  agent  of  any  taxpayer  to  fail,  neglect, 
or  refuse  to  fill  out  or  have  filled  out  the  schedule  or  list  here- 
after provided  for,  or  fails,  refuses,  or  neglects  [to  fail,  refuse, 
or  neglect]  to  take  and  subscribe  to  the  oath  or  affirmation  re- 
quired to  such  tax  schedules,  or  to  fail  to  return  the  same  to 
the  assessor  as  prescribed  by  law,  which  misdemeanor  shall, 
upon  conviction,  be  punishable  by  a  fine  of  not  less  than  $10 
nor  more  than  $50. 

Sec.  12j.  Assessor  to  furnish  schedule  and  require  it  to  be 
filled  out  and  sworn  to. — It  shall  be  the  duty  of  the  assessor  or 
deputy  assessor  to  furnish  taxpayers  with  the  schedule  here- 
after provided  for,  and  demand  or  require  such  taxpayer  to  fill 
out  such  schedule  and  to  take  and  subscribe  to  the  oath  re- 
quired to  be  made  to  the  'same. 


134  Tennessee  Tax  Digest. 

Sec.  13.  Property  to  be  assessed  separately  and  in  rotation 
in  districts  or  wards. — The  assessor  shall  assess  the  property 
in  each  district  and  ward  separately,  and  tO'  this  end  he  shall 
proceed  to  assess  the  property  in  a  district  or  ward,  com- 
mencing at  some  corner  or  outside  point  of  the  district  or  ward 
and  assess  it  in  rotation  as  it  joins  or  lies  contiguous  to  the 
property  first  assessed,  and  shall  proceed  in  the  regular  man- 
ner until  he  shall  have  made  the  circuit  of  the  district  or  ward, 
and  he  shall  enter  such  assessment  in  suitable  books  (by  dis- 
tricts and  wards)  to  be  furnished  by  the  county  court. 

Sec.  13a.  New,  county  assessment  to  be  copied  for  old  county 
to  pay  debt  or  interest  in  old  county. — The  assessment  made 
by  [the  district  assessors  or*]  the  county  assessors,  as  the  case 
may  be,,  of  the  new  county  on  the  real  and  personal  property 
in  the  districts  or  parts  of  districts  which  formerly  constituted 
a  part  of  the  old  county,  and  which  was  owing  a  debt  at  the 
time  of  the  formation  of  said  new  county,  shall  be  and  consti- 
tute the  assessment  for  said  old  county  for  the  purpose  of  tax- 
ation to  pay. said  debt  or  the  interest  thereon;  and  it  shall  be 
the  duty  of  the  county  court  clerk  in  and  for  said  new  county 
to  furnish  said  assessment  to  the  county  court  clerk  of  said 
old  county  within  twenty  days  after  same  has  been  passed 
upon  by  the  board  of  equalization  of  said  new  county;  pro- 
vided, that  said  assessment  shall  be  copied  by  said  county 
court  clerk  of  said  old  county  in  the  office  of  the  county  court 
clerk  of  said  new  county,  and  the  copy  of  said  assessment  when 
so  made  shall  be  legal,  valid,  and  binding  assessment  when  so 
made  in  all  respects  and  to  all  intents  and  purposes  as  is  the  as- 
sessment in  the  said  counties  from  which  the  same  are  [is] 
copied. 

See  Acts  1905,  ch.  411,  post,  p.  260. 

*Omission  supplied. — By  sec.  9  (3),  ante,  p.  124,  the  district  assess- 
ors are  abolished  to  take  effect  at  the  next  regular  August  election; 
and  in  the  meantime  they  will  continue  in  office,  as  heretofore,  and 
should  not  have  been  omitted  from  this  section.  The  omission  is 
shown  in  brackets  in  the  third  line. — E3. 


General  Assessment  Law.  135 

Sec.  14.  Plaintiff  taxed  with  costs,  and  lien  declared  in  judg- 
ment for  taxes,  where  the  note,  bill,  bond,  or  chose  in  action 
or  renewal  sued  on  was  not  given  in  for  taxation;  unsettled 
accounts  excepted. — In  any  suit  hereafter  brought  in  any  of 
the  courts  of  this  State  upon  any  note,  bill,  bond,  or  other 
chose  in  action  subject  to  taxation  under  the  provisions  of  this 
act,  it  shall  be  competent  for  any  defendant  to  such  action 
to  allege  and  show  in  defense  that  such  note,  bill,  bond,  or 
other  chose  in  action  was  not  given  in  or  included  in  the  own- 
er's assessment  for  taxation  for  the  preceding  year,  and  upon 
such  defense  being  established  to  the  satisfaction  of  the  justice, 
court,  or  judge  trying  the  case,  the  owner  or  holder  bringing 
suit  upon  said  note,  bond,  bill,  or  other  chose  in  action  shall 
be  taxed  with  all  the  court  costs  of  the  case,  and  the  said  court 
shall  declare  in  rendering  such  judgment  a  lien  in  favor  of  the 
State,  county,  or  municipality  to  which  said  unpaid  taxes  are 
shown  to  be  payable,  said  lien  to  be  discharged  by  a  release 
on  the  docket  of  said  court  showing  the  payment  of  the  said 
taxes,  said  release  to  be  executed  by  the  proper  tax  collecting 
officer  or  officers ;  provided,  all  renewals  of  notes,  bills,  bonds, 
or  other  choses  in  action  shall  be  treated  as  one  continuous 
debt ;  and  provided,  further,  that  unsettled  accounts  shall  not 
be -included  in  this  section. 

Sec.  15.  Comptroller  to  prepare  and  furnish  schedules  for 
county  court  clerks  to  furnish  assessors. — It  is  hereby  made 
the  duty  of  the  comptroller  of  the  treasury  of  the  State  to  pre- 
pare assessment  schedules  and  furnish  the  same  to  the  various 
county  court  clerks  in  this  State,  who  shall  in  turn  furnish  the 
same  to  the  assessor.  The  schedules  shall  be  so  prepared 
as  to  conform  to  the  different  classifications  of  assessments 
provided  for  in  this  act. 

Sec.    15a.     Schedules    shall    contain    what    questions. — The 

schedules  shall  contain,  with  others,  the  following  questions: 
(1)   How  many  acres  of  land  do  you  own?     In  what  civil  or 


136  Tennessee  Tax  Digest. 

surveyor's  district  is  it  located?     How  bounded?     What  im- 
provements thereon  ? 

(2)  How  many  town  lots  do  you  own?  In  what  town  lo- 
cated? What  is  the  number  of  front  feet  and  depth  of  your 
lots?     Are  they  improved? 

(3)  Has  your  lot  or  land  been  sold  at  a  fair,  voluntary  sale 
within  the  last  two  years  ?  What  was  the  sale  value  and  terms 
of  sale? 

(4)  The  classification  of  personalty  as  set  out  in  section  8 
of  this  act.  What  is  your  age?  What  is  your  true  name  and 
initials?  What  is  your  color  (**  w  "  for  "  white  "  and  "  c  "  for 
"  colored  ")  ?  Are  you  liable  for  poll  tax  ?  If  not,  give  the 
special  reasons  why  not. 

Sec.  15b.  Schedules  for  corporate  property  and  bank  stock. 
— Said  comptroller  shall,  in  conformity  with  the  provisions  of 
this  act,  in  like  manner  prepare  and  furnish  schedules  to  be 
used  by  the  assessor  in  assessing  corporate  property  and  shares 
of  bank  stock  as  set  out  in  sections  21,  22,  and  24  of  this  act. 

Sec.  15c.  Prescribed  oaths  to  be  appended  to  all  schedules. — 
All  schedules  prepared  by  the  comptroller  in  conformity  with 
this  act  shall  have  appended  to  the  schedule  the  respective 
oaths  prescribed  by  this  act. 

Sec.  16.  Assessment  returns  of  trust  estates  for  taxation  to 
be  made  by  fiduciaries. — Persons  acting  as  executors,  admin- 
istrators, guardians,  agents,  attorneys,  clerks  of  any  court,  or 
in  any  fiduciary  capacity  whatever,  shall  make  a  return  of  the 
property,  moneys,  credits,  and  efifects  held  or  controlled  by 
them  in  any  of  said  capacities,  separate  from  their  individual 
returns,  showing  the  names  of  the  person  or  persons  for  whose 
use  and  benefit  such  is  held,  and  the  same  shall  be  listed  sep- 
arately for  taxation ;  provided,  that  every  such  trust  estate 
shall  be  entitled  to  the  same  exemption  as  if  owned  by  a  single 
taxpayer. 

See  sec.  5,  subsecs.  2  and  3,  ante,  p.  118. 


GeiNeral  Assessment  Law.  137 

Taxation  of  funds  held  by  clerk  and  master  not  allowed,  when. — 

Under  this  law,  the  funds  arising  from  the  sale  of  an  insolvent's  prop- 
erty, and  held  temporarily  by  a  clerk  and  master,  in  his  official  capac- 
ity, for  distribution  among  creditors,  are  not  subject  to  taxation. 
Schoollield  v.  Schoolfield,  19  Pickle,  63. 


Sec.  17.  Failure  to  return  schedule  to  be  reported  to  county 
judge  or  chairman;  his  power  to  cite  and  examine  party,  and 
make  assessment. — In  all  cases  where  any  person  or  persons 
acting  in  a  fiduciary  capacity,  company,  firm,  corporation, 
agent,  or  attorney  shall  fail,  neglect,  or  refuse  to  return  to  the 
assessor  the  schedule  of  property  for  taxation  as  provided  for 
in  this  act,  the  assessor  shall  report  in  writing  the  fact  to  the 
chairman  or  judge  of  the  county  court,  who  shall  cite  the  per- 
son, agent,  attorney,  firm,  officer,  officers  of  the  company  or  cor- 
poration before  him,  and  shall  demand  of  them  to  answer 
the  questions  heretofore  provided  in  this  act  under  oath  or 
affirmation,  and  shall  have  power  tO'  punish  for  contempt  for 
failure  to  answer ;  and  if  the  refusal  to  answer  is  persisted  in, 
the  judge  or  chairman  shall  make  such  an  assessment  in  such 
cases  from  the  best  information  that  he  can  obtain,  and  such 
assessment  shall  be  prima  facie  evidence  as  tO'  the  value  and 
ownership  of  the  property,  and  the  costs  accruing  by  proceed- 
ings under  this  section  shall  be  paid  by  and  be  charged  against 
the  taxpayers  and  upon  the  property. 

Sec.  18.  Assessment  list  to  be  returned  to  county  court 
clerk,  when;  records  of  his  office. — The  assessor  shall  make  a 
report  to  the  county  court  clerk  of  the  assessment  list  on  or 
before  the  first  Monday  in  June  of  each  year  as  to  the  person- 
alty, privileges,  and  polls,  and  on  or  before  the  first  Monday 
in  June  every  two  years  as  to  realty,  and  turn  over  his  books 
to  said  clerk,  which  shall  be  filed  by  him  and  carefully  pre- 
served, to  be  acted  upon  by  the  board  of  equalization  to  be  ap- 
pointed as  hereinafter  provided  [in  sections  32-32z],  and  said 
books  and  lists  are  to  be  preserved  as  a  part  of  the  office  rec- 
ords of  the  office  of  said  clerk. 


138  Tennessee  Tax  Digest. 

Sec.  19.   Reassessments,  where  improvements  are  destroyed. 

— If  any  improvement  to  the  value  of  $200  or  more  on  any  real 
estate  shall  be  destroyed  by  fire  or  flood  or  other  casualty, 
then  the  owner  thereof  may,  on  his  application  to  the  county 
court  clerk,  have  the  real  estate  so  damaged  reassessed  by  the 
assessor,  and  such  reassessed  valuation  shall  be  substituted  on 
the  assessment  roll  in  place  of  the  original  assessment. 

Sec.  20.  Reassessments,  where  permanent  improvements 
have  been  made. — It  shall  be  the  duty  of  the  assessor  in  mak- 
ing his  annual  assessment  of  personal  property  to  ascertain 
whether  or  not  any  permanent  improvements  have  been  placed 
upon  any  real  estate  previously  assessed,  so  as  to  increase  the 
value  thereof  to  the  amount  of  $200  or  more,  and  in  such  case 
he  shall  reassess  such  real  estate,  taking  into  consideration  the 
value  thereof  resulting  from  permanent  improvements,  which 
assessments  shall  in  all  cases  be  made  as  of  the  tenth  day  of 
January  of  the  year  of  which  the  assessment  is  made. 

Sec.  20a.  Reassessments,  where  there  has  been  a  change  of 
ownership,  and  report  thereof. — The  assessor  shall  also,  in 
making  his  annual  assessments  of  personal  property,  ascertain 
all  changes  in  the  ownership  of  real  estate  since  the  last  as- 
sessment of  such  real  estate,  and  in  such  cases  he  shall  report 
with  his  assessment  the  name  of  the  previous  owner  of  such 
real  estate  and  the  name  of  the  present  owner  thereof. 

Sec.  20b.  No  reassessment,  where  the  change  of  ownership 
is  entire,  but  change  to  be  noted. — If  the  change  in  ownership 
applies  to  the  entire  real  estate,  no  change  shall  be  made  in  the 
assessed  value  thereof,  but  the  change  of  ownership  shall  be 
noted  upon  the  assessor's  books  and  the  trustee's  tax  book. 

Sec.  20c.  Reassessments,  where  there  has  been  a  change  of 
ownership  of  real  estate  in  part,  or  divisions,  and  where  im- 
provements have  been  made  or  destroyed. — If  a  part  of  the 
real  estate  in  any  case  has  changed  ownership  or  has  different 
owners  than  that  shown  in  the  former  assessment,  then  the 


General  Assessment  Law.  139 

assessor  shall  fix  the  value  of  each  owner  in  such  real  estate, 
the  aggregate  of  all  of  which  shall  be  the  same  as  the  assess- 
ment to  the  original  owner,  unless  said  real  estate  or  some 
portion  thereof  has  been  enhanced  by  permanent  improve- 
ments or  its  value  decreased  by  the  destruction  of  permanent 
improvejnents,  in  which  case  a  reassessment  shall  be  made,  so 
as  to  the  value  as  of  the  tenth  day  of  January  for  which  the 
assessment  is  made,  and  all  changes  in  ownership  of  real  es- 
tate, together  with  the  description  of  the  real  estate  after  the 
change  of  ownership,  shall  be  noted  by  the  clerk  of  the  county 
court  on  the  assessment  roll,  and  also  upon  the  trustee's  tax 
books. 

Sec.  20d.  Error  in  transcription  corrected  by  certificate  of 
assessor. — Whenever  there  is  an  error  in  the  books  of  a  trus- 
tee or  municipal  collector  in  the  valuation  or  description  of 
property  where  the  same  occurs  in  an  error  in  transcribing 
the  books,  or  other  error  material  to  valuation  or  description, 
the  assessor  shall  certify  the  facts  to  the  trustee  or  municipal 
collector,  who  shall  receive  the  tax  on  the  corrected  valuation 
and  report  the  difiference  in  his  errors  and  releasement  list  or 
shall  make  such  other  corrections  as  such  certificate  may  show 
right  and  proper. 

CORPORATIONS. 

(Sections  21-25.) 

Sec.  21.  Quasi  public  corporations  and  all  corporations,  with 
exceptions  stated,  to  be  assessed,  how. — Every  quasi  public 
corporation  doing  business  and  being  operated  in  this  State, 
such  as  gas  works,  waterworks,  electric  light,  and  dummy 
railroad  companies  and  all  other  corporations  public  in  their 
character  and  which  possess  rights,  franchises,  and  privileges, 
shall  pay  an  ad  valorem  tax  upon  the  actual  cash  value  of  its 
corporate  property,  including  its  franchises,  easements,  incor- 
poreal rights,  and  privileges,  and  all  other  corporate  property, 
which  said  value  shall  not  be  assessed  at  less  than  the  aggre- 
gate actual  cash  value  of  both  its  shares  of  stock  and  bonded 


140  Tennessee  Tax  Digest. 

debt,  and  which  said  value  shall  be  computed  by  looking  to 
and  considering  the  market  value;  and  if  no  market  value,  the 
actual  value  of  such  stock  and  bonds  to  the  corporation ;  and 
provided,  also,  that  the  assessed  value  of  the  corporate  realty 
and  tangible  personalty  otherwise  assessed  shall  be  deducted 
in  making  the  assessment  from  the  value  of  the  corporate  prop- 
erty or  capital-  stock.  Real  estate  and  tangible  personalty  of 
any  corporation  defined  in  this  section  shall  be  assessed  in  the 
same  mode  and  manner  and  where  situate  as  other  real  estate 
and  tangible  personalty.  In  computing  the  value  of  and  as- 
sessing corporate  property  or  capital  stock  under  this  section, 
the  assessed  value  of  real  estate  and  tangible  personalty  shall 
be  deducted  from  the  aggregate  actual  cash  value  of  the  cor- 
porate property  or  capital  stock,  and  the  remainder  shall  con- 
stitute the  value  upon  which  the  assessment  shall  be  based. 
The  value  of  the  capital  stock  or  corporate  property  as  used 
in  this  section  shall  be  construed  as  including  all  tangible  and 
franchise  value.  All  corporations,  foreign  and  domestic,  other 
than  those  hereinbefore  designated  in  this  section  and  in  the 
proviso  in  this  clause,  shall  be  assessed  in  the  same  mode  and 
manner  as  quasi  public  corporation  [ccrporationsj  set  out  in 
this  section ;  provided,  however,  this  section  shall  not  be  con- 
strued as  including  railroads  [railroad],  streets  [street],  and 
interurban  electric  railways  [railway],  telegraph,  telephones 
[telephone],  building  and  loan,  insurance,  manufacturing, 
[and]  banking  companies  or  corporations  as  are  set  out  in  sec- 
tions 22  and  24  of  this  act,  the  assessment  of  such  companies 
or  corporations  being  otherwise  provided  for  in  this  and  in  said 
sections  and  other  laws. 


Valid  method  of  taxing  quasi  public  and  manufacturing  corpora- 
tions.— The  method  of  taxation  of  quasi  public  corporations  provided 
in  this  section,  and  of  manufacturing  corporations  provided  in  sec- 
tions 22a-22c,  post,  pages  143,  144,  though  differing  from  that  provided 
for  other  classes  of  corporations,  is  not  vicious  class  legislation,  and 
does  not  create  an  unlawful  exemption  from  taxation,  and  is  embraced 
as  one  subject  under  the  general  title  of  the  act.  Carroll  v.  Alsup,  23 
Pickle,  257,  267-269. 


General  Assessment  Law.  141 

Sec.  21a.  Assessment  schedule  to  be  returned  under  oath  by 
president  or  chief  officer,  and  to  show  what. — For  the  purpose 
of  assessing  quasi  public  and  other  corporate  property  defined 
in  this  section  [sections  21-21b],  the  president  or  chief  officer 
in  charge  of  and  operating  the  business  shall  fill  out  and  fur- 
nish upon  his  request  therefor  to  the  assessor  under  oath  and 
in  writing  and  [an]  assessment  schedule  (to  be  returned  by 
the  assessor  to  the  county  court  clerk  for  preservation),  which 
schedule  shall  contain  the  following  questions,  viz. : 

(1)  Stock. — The  amount  of  stock  authorized,  the  number 
of  shares  into  which  such  stock  is  devided  [divided],  and  the 
amount  of  stock  paid  up  and  the  number  of  shares  issued. 

(2)  Value  of  stock.^The  market  value ;  and  if  no  market 
value,  the  actual  value  of  such  shares  of  stock  and  what  the 
same  can  be  [could  have  been]  sold  for  on  the  market  on  the 
tenth  day  of  January  last  past  and  generally  during  the  pre- 
ceding two  years ;  and  if  actual  sales  have  been  made,  at  what 
price? 

(3)  Bonded  debt. — The  amount  of  the  out-stretching  [out- 
standing] bonded  debt,  if  any,  the  rate  of  interest  borne  by  the 
same,  and  whether  the  interest  is  paid  or  in  default. 

(4)  Value  of  bonded  debt. — The  market  value,  if  any;  and 
if  no  market  value,  the  actual  value  of  said  bonded  debt  on  the 
tenth  day  of  January  la3.t  and  generally  during  the  precedmg 
two  years ;  and  if  actual  sales  have  been  made,  at  what  prices? 

(5)  Dividends  and  surplus. — What  dividends  have  been 
paid  on  stock  in  the  last  two  years,  and  what  surplus,  if  any, 
on  hand? 

(6)  Assessed  value  of  realty  and  tangible  personalty .-^An 

itemized  statement  of  all  the  tangible  personal  property  in  each 
county,  district,  or  ward  where  the  same  is  situate,  and  the 
assessed  value  of  each  item,  and  an  itemized  statement  of  all 
real  property,  where  the  same  is  situate,  and.  the.assfSSEdi/al^e 


142  Tennessee  Tax  Digest. 

of  each  item,  and  a  certified  copy  as  set  out  in  section  23  of  this 
act. 

(7)  Bonds,  stocks,  securities,  notes,  etc.,  owned. — An  item- 
ized statement  of  all  stocks  and  bonds,  securities,  notes,  ac- 
counts, and  choses  in  action  owned  or  held,  whether  the  same 
be  unincumbered  or  transferred  or  deposited  or  used  as  collat- 
eral wherever  the  same  may  be  situate,  and  also  all  moneys  on 
hand  or  on  deposit  wherever  the  same  may  be  situated. 

(8)  Other  facts  demanded. — Such  other  facts  pertaining  to 
the  value  of  the  property  as  may  be  demanded  or  deemed  nec- 
essary or  material  by  the  assessor. 

Sec.  21b.  Assessor  may  examine  witnesses,  books,  or  pa- 
pers, or  obtain  other  evidence;  gross  and  net  receipts. — The 

assessor  shall  in  the  premises  have  full  power  and  authority 
to  examine  witnesses,  to  inspect  or  require  the  production  of 
books  or  papers,  to  obtain  and  consider  any  evidence  other 
than  that  contained  in  said  statement  that  he  may  deem  mate- 
rial or  necessary.  The  assessor  shall  visit  and  inspect  the 
property  whenever  practicable,  inform  himself  as  to  the  value 
of  the  same,  obtain  all  necessary  or  material  evidence  of  the 
property,  and  of  the  shares  of  stock  and  of  the  bonded  debt, 
either  from  the  statement  required  in  this  act  or  from  such 
other  sources  as  he  may  deem  proper  or  necessary;  the  gross 
receipts  of  the  business  for  each  of  the  last  two  years,  and  the 
net  receipts  for  the  same  period,  exclusive  of  amount  paid  for 
interest  on  bonded  debt  or  dividends  on  stock. 

As  to  exemption  of  manufacturers,  see  note  under  subsec.  5  of  sec. 
2,  ante,  p.  115. 

Sec.  22.  Manufacturers  to  pay  on  property,  but  manufac- 
tured articles  are  exempt,  when. — All  persons,  copartners,  and 
joint  stock  companies  engaged  in  the  manufacture  of  any 
goods,  wares,  merchandise,  or  other  articles  of  value  shall  pay 
an  ad  valorem  tax  upon  the  actual  cash  [value]  of  the  property 
— real,  personal,  or  mixed — which  is  used  and  held  for  the  pur- 


General  Assessment  Law.  143 

pose  of  manufacturing,  preparing,  completing,  and  finishing 
goods,  wares,  and  merchandise,  and  the  article  in  the  manu- 
facture of  which  the  parties  aforesaid  shall  be  engaged ;  pro- 
vided, the  value  of  articles  manufactured  from  the  produce  of 
the  State  in  the  hands  of  the  manufacturer  shall  be  deducted 
in  assessing  the  property. 

As  to  exemption  of  manufacturers,  see  note  under  subsec.  5  of  sec. 
2,  ante,  p.  115. 

Sec.  22a.  Manufacturing  corporations  to  pay  ad  valorem  tax 
on  capital  stock  or  corporate  property,  including  franchises, 
etc.;  value  ascertained,  how;  manufactured  articles  exempt, 
when. — Each  manufacturing  corporation,  either  foreign  or  do- 
mestic, shall  pay  an  ad  valorem  upon  the  actual  cash  value  of 
its  capital  stock  or  corporate  property,  including  its  franchises, 
easements,  incorporeal  rights,  and  privileges,  and  all  other  cor- 
porate property,  which  said  value  shall  not  be  less  than  the 
actual  cash  value  of  both  its  shares  of  stock  and  its  bonded 
debt,  and  which  said  value  shall  be  computed  by  looking  to 
and  considering  the  market  value ;  and  if  no  market  value,  the 
actual  value  of  such  stocks  and  bonds ;  provided,  that  the  as- 
sessed value  of  the  corporate  realty  and  tangible  personal  prop- 
erty otherwise  assessed,  and  in  the  case  of  manufacturers,  the 
value  of  the  article  [articles]  manufactured  from  the  produce 
of  the  State  in  the  hands  of  the  manufacturers  shall,  in  making 
the  assessment,  be  deducted  from  the  value  of  the  capital  stock 
or  corporate  property. 

As  to  exemption  of  manufacturers,  see  note  under  subsec.  5  of  sec. 
2,  ante,  p.  115. 

Omission  of  exemption  of  stock  and  bonds. — The  exemption  of  the 
shares  of  stock  and  bonds  of  manufacturing  corporations  from  tax- 
ation contained  in  Acts  1903,  ch.  258,  sec.  23,  is  omitted  from  this 
section;  but  see  sec.  8,  subsec.  6,  ante,  p.  122,  exempting  the  shares  of 
stock  of  manufacturing  corporations  whose  corporate  property  or 
capital  stock  is  assessed  to  the  corporation.  This  operates  as  an  ex- 
emption of  the  stockholders  from  taxation  on  their  shares  of  stock  in 
manufacturing  corporations.  See  also  sees.  22b  and  22c,  next  be- 
low.—Ed. 


144  Tennessee  Tax  Digest. 

Sec.  22b.  Realty  and  tangible  personalty  of  such  corpora- 
tions to  be  assessed ;  its  value  and  that  of  exempt  manufactures 
to  be  deducted  to  ascertain  assessment  value  of  corporate  prop- 
erty or  capital  stock. — Real  estate  and  tangible  personal  prop- 
erty of  any  corporation  defined  in  this  section  [sections  22-22d] 
shall  be  assessed  in  the  same  mode  and  manner  and  where  sit- 
uate as  other  real  estate  and  tangible  personalty.  In  comput- 
ing the  value  of  and  assessing  corporate  property  or  capital 
stock  under  this  section  [sections  22-22d],  the  assessed  value 
of  real  estate  and  tangible  personalty,  and  in  the  case  of  man- 
ufacturers, the  actual  cash  value  of  articles  manufactured  from 
the  produce  of  the  State  in  the  hands  of  the  manufacturer 
shall  be  deducted  from  the  aggregate  actual  cash  value  of  the 
corporate  property  or  capital  stock,  and  the  remainder  shall 
constitute  the  value  upon  which  the  assessment  shall  be  based. 

Sec.  22c.  Capital  stock  or  corporate  property  includes  what. 
— The  value  of  the  capital  stock  or  corporate  property  as  used 
in  this  section  [sections  22-22d]  shall  be  construed  as  includ- 
ing all  tangible  and  intangible  or  franchise  values. 

1.  Valid  method  of  taxing  quasi  public  and  manufacturing  corpora- 
tions.— The  methods  of  taxation  of  manufacturing  corporations  pro- 
vided in  sections  22-22d,  and  of  quasi  public  corporations  provided  in 
section  21,  ante,  p.  139,  though  different  from  that  provided  for  other 
classes  of  corporations,  is  not  vicious  class  legislation,  and  does  not 
create  an  unlawful  exemption  from  taxation,  and  is  embraced  as  one 
subject  under  the  general  title  of  the  act.  Carroll  v.  Alsup,  23  Pickle, 
257,  267-269. 

2.  Intangible  personalty  to  be  assessed,  where. — Intangible  person- 
alty of  a  domestic  corporation  may  be  assessed  or  back  assessed  at  the 
domicile  of  the  corporation,  where  statute  has  not  fixed  the  situs  for 
its  taxation.     Grundy  Co.  v.  Coal  Co.,  10  Pickle,  295,  309-322. 

Sec.  22d.  Schedule  under  oath  to  be  filled  out  by  corporation 
official  and  returned  by  assessor,  as  record,  and  to  show  what. 

— For  the  purpose  of  assessing  property  defined  in  this  section 
[sections  22-22d],  the  assessor  shall  require  the  owner,  opera- 
tor, business  partner,  president,  or  other  official  in  charge  of 


General  Assessment  Law.  145 

or  operating  the  business  to  fill  out  and  furnish  to  the  assessor 
under  oath  and  in  writing  an  assessment  schedule  (to  be  re- 
turned by  the  assessor  to  the  county  court  clerk  for  preserva- 
tion), which  schedule  shall  contain  the  following  questions, 
viz. : 

(1)  By  what  is  business  operated. — Is  the  business  owned 
and  operated  by  a  person,  a  copartnership,  a  jonit  stock  com- 
pany, or  a  corporation? 

(2)  Capital  stock  and  shares. — Amount  of  capital  stock  au- 
thorized, number  of  shares  into  which  the  capital  stock  is  di- 
vided, amount  of  stock  paid  up,  and  number  of  shares  issued. 

(3)  Value  of  stock. — The  market  value;  and  if  no  market 
value,  the  actual  value  of  such  shares  of  stock,  and  what  the 
same  can  be  [could  have  been]  sold  for  on  the  market  on  the 
tenth  day  of  January  last  past  and  generally  during  the  pre- 
ceding two  years;  and  if  a  sale  or  sales  have  been  made,  at 
what  prices? 

(4)  Bonded  debt. — The  amount  of  the  outstanding  bonded 
debt,  if  any;  the  rates  of  interest  borne  by  the  same,  and 
whether  the  interest  is  paid  up  or  in  default. 

(5)  Value  of  bonded  debt. — The  market  value ;  and  if  no 
market  value,  the  actual  value  of  such ,  bonded  debt  on  the 
tenth  day  of  January  last  past,  and  generally  during  the  pre- 
ceding two  years ;  and  if  a  sale  or  sales  have  been  made,  at 
what  prices? 

(6)  Dividends  and  surplus. — What  dividends  have  been  paid 
on  stock  in  the  last  two  years,  and  what  surplus,  if  any,  on 
hand? 

(7)  Capital  invested. — The  aggregate  amount  of  capital  in- 
vested in  the  business,  and  what  amount  of  money  has  been  in- 
vested in  real  estate,  building,  machinery,  engines,  waterways, 
tramways,  and  privileges,  and  all  other  equipments  or  property 


146  Tennessee  Tax  Digest. 

belonging  to  or  connected  with  the  business,  and  what  is  their 
present  value? 

(8)  Value  of  manufactures. — What  is,  approximately,  the 
gross  amount  of  articles  actually  manufactured  or  prepared  in 
the  business?  What  is  the  approximate  amount  and  value  of 
goods  manufactured  and  material  for  manufacturer  [manu- 
facture] on  hand  and  the  current  prices  of  same? 

(9)  Assessed  realty. — An  itemized  statement  of  all  real 
property  otherwise  assessed,  where  the  same  is  situate,  and  the 
assessed  value  of  same. 

(9a)  Stocks,  bonds,  securities,  etc.,  owned. — A  statement  of 
all  stocks,  bonds,  securities,  notes,  choses  in  action  owned  or 
held,  whether  the  same  be  unincumbered  or  transferred  or  de- 
posited or  used  as  collateral,  wherever  the  same  is  situate,  and 
also  all  moneys  on  hand  or  on  deposit,  wherever  the  same  may 
be  situate. 

(10)  Other  facts  demandable. — Such  other  facts  pertaining 
to  the  value  of  the  property  as  may  be  demanded  or  deemed 
necessary  or  material  to  the  assessor. 

(10a)  Assessor  may  examine  witnesses,  books,  and  papers, 
and  obtain  other  evidence. — The  assessor  shall  in  the  premises 
have  full  power  and  authority  to  examine  witnesses,  to  inspect 
or  require  the  production  of  books  or  papers,  and  to  obtain  and 
consider  any  evidence  other  than  that  obtained  in  said  state- 
ment that  he  may  deem  material  or  necessary. 

^  (10b)  Manufactured  articles  presumed  to  be  liable;  nonlia- 
bility must  be  affirmatively  shown. — All  manufactured  articles 
on  hand  shall  be  presumed  liable  to  assessment,  and  be  as- 
sessed by  the  assessor  unless  the  same  is  affirmatively  shown 
by  the  owner  to  be  manufactured  from  the  produce  of  the  Stg,te 
and  the  true  values  thereof  furnished  the  assessor. 


General  Assessment  Law.  147 

(10c)  Powers  of  assessor  to  ascertain  values. — The  assessor 
shall  visit  and  inspect  the  property,  inform  himself  as  to  the 
value  of  the  same,  and  obtain  all  necessary  or  material  evi- 
dence of  the  value  of  the  property  and  of  the  shares  of  stock 
and  bonded  debt,  either  from  the  statement  required  in  this 
section  [section  22d]  or  from  such  other  sources  as  he  may 
deem  proper  or  necessary,  and  in  arriving  at  the  value  of  the 
property  to  be  assessed  under  the  next  section  of  this  act,  the 
assessor  may  visit  the  property  and  receive  evidence,  both  oral 
and  by  deposition,  upon  which  to  base  his  action. 

11.  Gross  and  net  receipts. — The  gross  receipts  of  the  busi- 
ness for  each  of  the  last  two  years,  and  the  net  receipts  for  the 
same  period,  exclusive  of  amount  paid  or  required  for  interest 
on  bonded  debt  or  dividends  on  stock. 

Sec.  23.  Such  corporations  shall  be  assessed,  when ;  and  the 
assessable  value  shall  be  ascertained,  how. — When  any  cor- 
poration, foreign  or  domestic,  defined  in  sections  21  and  22  of 
this  act  [sections  21-21b  and  22-22d  herein]  owns  property  in 
this  and  another  State,  or  in  more  than  one  county  in  this 
State,  or  in  more  than  one  civil  district  in  any  county,  the  cap- 
ital stock  or  incorporated  property  of  the  corporation  shall, 
except  as  hereinafter  provided  in  this  section  as  to  foreign  cor- 
porations, be  assessed  in  the  county  or  place  or  civil  district 
fixed  in  its  charter  for  the  meeting  of  its  stockholders ;  and  in 
case  such  place  of  meeting  is  not  fixed  in  its  charter,  then  in 
the  county  or  place  or  civil  district  where  the  principal  office 
or  place  of  business  of  the  corporation  is  located,  which  said 
assessment  shall  be  made  in  the  following  manner,  viz. : 

The  assessor  shall  compute  the  value  of  the  capital  stock  or 
corporate  property  at  not  less  than  its  aggregate  actual  cash 
value  and  deduct  therefrom  the  assessed  value  of  all  real  estate 
and  tangible  personal  property  in  State,  and  the  actual  cash 
value  of  all  property  situated  in  and  which  as  [has]  acquired 
a  permanent  situs  in  other  States  as  hereinbefore  set  out  wher- 
ever the  same  may  be  situate,  and  the  remainder  shall  consti- 


148  Tennessee  Tax  Digest. 

tute  the  assessable  value  of  the  corporate  property  or  capital 
stock  at  the  place  of  assessment.  Tangible  personal  property 
and  realty  of  such  corporation  shall  be  assessed  at  the  place 
or  in  the  district  where  the  same  is  situate  at  the  time  of  the 
assessment  and  by  the  proper  authority  at  that  place  desig- 
nated by  law.  The  assessed  value  of  such  real  and  tangible 
personalty  shall  be  verified  by  a  properly  certified  copy  from 
the  assessment  rolls  or  lists,  which  said  certified  copy  shall  ac- 
company the  statement  hereinbefore  required  and  be  likewise 
returned  by  the  assessor  to  the  county  court  clerk  for  preser- 
vation. 

As  to  certified  copies  of  assessments,  see  sec.  21a  (6),  ante,  p.  141. 

Sec.  23a.  Foreign  corporations  with  branches  here  shall  be 
assessed,  how. — Foreign  corporations  mentioned  in  sections  21 
and  22  having  branch  factories  or  business  in  this  State  shall 
only  be  assessed  on  the' actual  cash  value  of  the  corporate 
property  in  this  State;  provided,  however,  the  franchise  and 
intangible  property  of  the  corporation  in  this  State  shall  be 
included  in  the  valuation  of  the  corporate  property  in  the  State. 

Sec.  24.  Shares  of  stock  in  banks  and  certain  other  corpora- 
tions shall  be  assessed  to  stockholders,  how. — The  shares  of 
stock  of  stockholders  of  any  bank  or  banking  association,  sav- 
ings bank,  or  loan  company,  or  insurance  company,  or  invest- 
ment company,  or  cemetery  company,  or  [any]  company  or  in- 
corporation (other  than  such  as  are  defined  and  assessable  under 
sections  21  and  22  of  this  act  [sections  21-21b  and  22-22d  here- 
in]) doing  business  in  this  State,  whether  domestic  or  foreign, 
shall  be  assessed  and  taxed  for  State,  county,  and  municipal 
purposes  as  the  personal  property  of  the  stockholders,  whether 
they  reside  within  or  without  the  State  of  Tennessee  ;  provided, 
however,  the  assessment  of  such  shares  of  stock  as  the  prop- 
erty of  the  stockholders  shall  be  in  lieu  of  any  assessment  or 
taxation  of  the  capital  stock  or  corporate  property  of  such  cor- 
poration, company,  or  association.  Shares  of  stock  assessable 
under  this  section   [sections  24-241]   shall  be  assessed  at  not 


General  Assessment  Law.  149 

less  than  the  actual  cash  value  of  the  same,  less  the  assessed 
value  of  realty  and  tangible  property,  which  said  actual  cash 
value  of  shares  of  stock  shall  be  computed  by  looking  to  and 
considering  the  market  value ;  and  if  no  market  value,  the 
actual  value  of  the  shares  of  stock,  or  from  any  other  evidence 
of  the  value  of  the  same. 

1.  This  method  of  taxation  is  constitutional. — The  taxation  of  the 
shareholders  upon  their  shares  of  stock  in  banks  and  other  like  cor- 
porations, in  lieu  of  any  assessment  or  taxation  of  the  capital  stock, 
is  a  valid  and  constitutional  method  for  such  taxation,  and  forbids  the 
assessment  of  their  capital  stock.  Bank  v.  Memphis,  17  Pickle,  154. 
158-160;  Bank  v.  Memphis,  23  Pickle,  69:  Carroll  v.  Alsup,  23  Pickle, 
268,  269. 

2.  Assessment  on  capital  void. — The  assessment  of  taxes  upon  the 
capital  stock  of  a  bank  is  void.  The  assessment,  under  this  statute, 
must  be  made  against  the  shareholders.  State,  for  use,  v.  Butler,  2 
Pickle,  631,  632;  Bank  v.  Memphis,  17  Pickle,  160. 

3.  Stock  taxed  where  corporation  is;  bonds  where  holder  is. — For 

purposes  of  taxation,  the  situs  of  its  shares  of  stock  may  be  fixed  by 
statute  at  place  where  the  corporation  is  located,  even  as  against  non- 
resident stockholders,  but  not  so  as  to  its  preexisting  or  previously 
issued  bonds.  The  validity  and  constitutionality  of  such  legislation 
is  no  longer  open  to  controversy.  Railroad  v.  Morrow,  3  Pickle,  406, 
427-429. 

4.  Stock  in  national  banks  assessable  where  bank  is. — Shares  of 
stock  in  national  banks  are  subject  to  State,  county,  and  municipal 
taxation  at  the  place  where  the  bank  is  located,  whether  the  stock- 
holder resides  there  or  not,  at  the  same  rate  as  other  moneyed  capital 
in  the  hands  of  individual  citizens,  although  certain  forms  of  moneyed 
capital  may  be  entirely  exempted.  McLaughlin  v.  Chadwell,  7  Heis., 
389,  404-409;  Bedford  v.  Nashville,  7  Heis.,  409;  Franklin  Co.  v.  Itail- 
road,  12  Lea,  538,  555:  Railroad  v.  Morrow,  3  Pickle,  429;  Van  Allen  v. 
Assessors,  3  Wall..  70  U.  S.,  573,  18  L.  ed.,  229;  People  v.  Commission- 
ers, 4  Wall.,  71  U.  S.,  244,  18  L.  ed.,  344;  Tappan  v.  Bank,  19  Wall.,  86 
U.  S.,  490,  22  L.  ed.,  189;  State  Railroad  Tax  Cases,  2  Otto,  92  U.  S., 
575,  607,  23  L.  ed.,  663,  671;  Railroad  v.  Wright,  151  U.  S.,  480,  38  L.  ed., 
243;  and  other  cases  traceable  from  these. 

Sec.  24a.  Realty  and  tangible  personalty  to  be  assessed  to 
banks  and  certain  other  corporations. — Real  estate  and  tangi- 
ble personalty  of  any  corporation,  company,  or  association  de- 


150  Tennessee  Tax  Digest. 

fined  in  this  section  [sections  24-241]  shall  be  assessed  [to  the 
same]  in  the  same  mode  and  manner  and  where  situate  as 
other  real  estate  and  tangible  personalty. 

Sec.  24b.  Assessable  value  of  stock  ascertained  by  deducting 
assessed  value  of  realty  and  tangible  personalty. — But  in  com- 
puting the  assessable  value  of  such  shares  of  stock,  the  as- 
sessed value  of  the  realty  and  tangible  property  shall  be  de- 
ducted from  the  value  of  the  shares  of  stock  and  the  remain- 
ing value  constitute  the  value  upon  which  the  assessment  shall 
be  made. 

Unconstitutional  exemption  of  State  bonds  in  hands  of  banks,  made 
in  previous  statute,  omitted  here. — The  exemption  of  registered  Ten- 
nessee State  bonds  owned  by  banks  for  a  period  of  not  less  than  six 
months  prior  to  the  10th  of  January,  contained  in  Acts  1903,  ch.  258, 
sec.  25,  is  omitted  from  this  act.  This  exemption  was  unconstitu- 
tional, and  the  same  was  purposely  omitted  for. this  reason.  See  note 
on  page  133  of  Code  Supplement  (1904).  Expressly  held  to  be  un- 
constitutional.    Bank  v.  Memphis,  8  Gates,  641,  646,  653,  656. 

Sec.  24c.  Assessment  of  stock  to  be  made  where  these  cor- 
porations are  located. — Assessments  of  shares  of  stock  under 
this  section  [sections  24-241]  shall  be  made  at  the  place,  ward, 
or  district  of  the  town  or  county  in  which  the  corporation,  as- 
sociation, or  company  is  located. 

See  sees.  24g  and  24h. 

Sec.  24d.  President  to  make  sworn  assessment  schedule 
showing  what. — The  president  or  business  manager  of  any 
corporation,  association,  or  company  defined  in  this  section  of 
this  act  [sections  24-241  herein]  is  hereby  required  to  fill  out 
and  furnish  upon  oath  to  the  assessor  an  assessment  schedule 
in  writing  (to  be  filed  with  the  county  court  clerk  for  preserva- 
tion), which  schedule  shall  contain  the  following  questions, 
viz. : 

(1)  Capital. — The  amount  of  capital  invested  in  the  busi- 
ness. 


General  Assessment  Law.  151 

(2)  Shares  and  shareholders. — The  shares  of  stock  outstand- 
ing,  with  the  name  and  residence  of  the  shareholder. 

(3)  Value  of  shares. — The  market  value ;  and  if  no  market 
value,  the  actual  value  of  the  shares  of  stock,  and  what  the 
shares  of  stock  can  be  sold  for  on  the  market. 

(4)  Dividends,  surplus,  and  undivided  profits. — The  amount 
of  dividends  for  the  last  two  years,  and  amount  of  surplus  and 
undivided  profits,  if  any. 

(5)  Assessed  value  of  realty  and  tangible  personalty. — A 
certified  copy  of  the  assessed  value  of  the  real  estate  and  tangi- 
ble personalty  and  where  situate. 

(6)  Other  facts  demanded. — Such  other  facts  pertaining  to 
the  value  of  the  shares  of  stock  as  may  be  demanded  or  deemed 
material  by  the  assessor. 

Sec.  24e.  Assessor  may  summon  witnesses,  inspect  books 
and  papers,  and  obtain  other  evidence. — The  assessor  shall 
have  full  power  to  summon  witnesses,  to  inspect  or  require  the 
production  of  books  and  papers,  and  obtain  and  consider  any 
evidence  other  than  said  statement  which  he  may  deem  proper 
or  necessary. 

Sec.  24f.  Shares  of  one  hundred  dollars  each  assessable  as 
personalty. — For  the  purpose  of  this  act  and  for  taxation,  when 
the  capital  is  not  divided  into  shares  of  stock,  each  one  hundred 
dollars  of  the  capital  invested  shall  be  held  as  one  individual 
share,  and  such  shares  are  defined  and  declared  to  be  the  per- 
sonal property  assessable  at  the  actual  cash  value  of  same. 

Sec.  24g.  Shares  of  partners  to  be  reported,  and  where  as- 
sessable.— If  the  president  or  business  manager  has  a  partner 
or  partners,  he  shall,  upon  his  oath,  furnish  to  the  assessor  in 
writing  the  number  of  shares,  ascertained  as  above  provided, 
held  or  owned  by  such  partner  or  partners  in  the  business. 


152  Tennessee  Tax  Digest.    - 

which  shares  so  held  shall  be  assessed  where  the  business  is 
located  as  hereinbefore  indicated. 

See  sees.  24c  and  24h.  .. 

Sec.  24h.  President  or  manager  to  pay  taxes;  where  as- 
sessed.— The  president  or  manager  shall  pay  the  tax  so  levied 
and  make  the  amount  so  paid  a  charge  against  such  partner 
or  partners ;  he  shall  be  held  to  be  the  sole  owner  of  all  the 
shares  in  the  business,  the  same  to  be  assessed  at  the  place 
heretofore  designated. 

See  sees.  24c  and  24g. 

Sec.  24i.  List  of  stockholders,  where  kept. — There  shall  be 
kept  at  all  times  in  the  office  where  the  business  of  such  bank 
or  banking  association  or  other  corporation  included  in  the 
provisions  of  this  section  [sections  24-241]  and  organized  un- 
der the  authority  of  this  State  or  of  the  United  States  shall  be 
transacted  a  full  and  correct  list  of  the  names  and  residences  of 
the  stockholders  therein  and  the  number  of  shares  held  by 
each,  and  such  list  shall  be  subject  to  the  inspection  of  the 
officers  authorized  to  assess  taxes  during  the  business  hours 
of  each  day  on  which  business  may  be  legally  transacted. 

Sec.  24j.  Attachment  by  collector  to  collect  tax  against  non- 
resideat  stockholders;  tax  is  a  lien  on  such  stock. — When  the 
owner  of  stock  in  any  bank  or  banking  association  or  other 
corporation  included  in  the  provisions  of  this  section  [sections 
24-241]  organized  under  the  laws  of  this  State  or  the  United 
States  shall  not  reside  in  the  same  county  where  the  bank  or 
corporation  or  association  is  located,  or  is  a  nonresident  of 
this  State,  the  revenue  collector  for  the  State  or  county  or 
municipality  shall,  respectively,  have  the  power  to  collect  tax 
assessed  by  this  act  by  instituting  attachment  proceedings,  and 
said  tax  shall  be  and  remain  a  prior  lien  on  the  stock  until  the 
payment  of  the  same. 


General  Assessment  Law.  153 

Sec.  24k,  Tax  is  a  lien  on  stock,  and  to  be  paid  by  corpora- 
tion regardless  of  dividends;  corporation  to  be  subrogated  to 
lien. — For  the  purpose  of  collecting  such  taxes,  and  in  addi- 
tion to  any  other  laws  of  this  State  relative  to  the  imposition 
and  collection  of  taxes,  it  shall  be  the  duty  of  such  corpora- 
tion to  pay  the  taxes  due  upon  such  stock,  regardless  of  any 
dividend  or  earnings  belonging  to  such  stockholder,  a  prior 
lien  being  hereby  declared  on  all  such  stock  on  and  after  the 
tenth  day  of  January  of  each  year,  and  the  said  corporation 
being  hereby  subrogated  to  such  prior  lien  for  the  purpose  of 
enforcing  repayment  of  any  taxes  that  may  be  so  paid  for  the 
account  of  any  such  stockholder. 

Sec.  241.  Attachment  by  State,  county,  and  city  to  collect 
tax  against  nonresident  stockholder. — If  the  taxes  on  such 
shares  shall  not  be  paid  by  such  corporation,  then  the  State, 
county,  or  municipality  may,  after  such  tax  may  have  become 
delinquent,  proceed  to  collect  the  same  by  attachment  on  said 
shares  of  stock  in  any  court  of  competent  jurisdiction  through 
counsel  to  be  employed  for  that  purpose. 

Sec.  2S.  Charter  exemptions  to  be  avoided  as  far  as  possible, 
except  as  to  municipal  taxes. — This  act  shall  not  be  so  con- 
strued, and  shall  not  so  operate,  as  to  exonerate  and  release 
from  taxation  any  company  or  corporation  whose  charter  ex- 
empts stock  and  shares  thereof  from  taxation ;  but  it  is  hereby 
enacted  that  in  all  cases  where  such  stock  is  exempted,  such 
company  or  corporation  shall  be  assessed  in  such  way  as  may 
be  lawful ;  and  in  all  cases  in  which,  by  the  terms  or  legal  ef- 
fect of  the  charter,  the  shares  of  stock  in  any  corporation  are 
wholly  or  partially  exempt  from  taxation,  or  in  which  a  rate 
of  taxation  on  the  shares  of  the  stock  is  fixed  and  prescribed, 
and  declared  to  be  in  lieu  of  all  other  taxes  for  State,  county, 
and  municipal  purposes,  [there]  shall  be  assessed  and  levied 
[a  tax],  at  a  rate  uniform  with  the  rate  levied  upon  other  tax- 
able property,  upon  the  capital  stock  of  said  corporation,  the 
value  of  which  capital  stock  shall  be  fixed  and  returned  to  the 


154  Tennessee  Tax  Digest. 

assessor  as  being  equal  to  the  aggregate  and  not  less  than  the 
actual  cash  value  of  all  shares  of  stock  in  said  corporation, 
including  the  net  surplus;  provided,  however,  that  w^here  the 
State  has  provided  in  the  charter  of  any  such  corporation  or 
company  that  it  shall  pay  a  stated  per  cent,  on  each  share  of 
stock  subscribed  annually  to  the  State,  which  shall  be  in  lieu 
of  all  other  taxes,  it  shall  be  entitled  annually  to  a  credit  there- 
for upon  its  assessment  of  its  capital  stock  as  hereinbefore  pro- 
vided ;  and  this  section  shall  not  apply  so  as  to  prescribe  that 
the  capital  stock  of  any  such  company  or  corporation  shall  be 
assessed  and  taxes  collected  upon  such  assessment  for  munici- 
pal purposes  when  the  supreme  court  of  the  State  of  Tennes- 
see has  in  a  suit  for  the  collection  of  such  taxes  adjudged  that 
the  capital  stock  of  a  corporation  was  exempt  from  the  pay- 
ment of  them  by  virtue  of  its  charter. 

1.  Charter  exemption  of  shares  of  capital  stock  is  not  effective  as 
against  ad  valorem  taxation  of  capital  stock,  nor  from  privilege  tax- 
ation.— The  capital  stock  of  a  corporation  is  not  exempt  from  tax- 
ation under  a  charter  provision  that  it  "  shall  pay  to  the  State  an 
annual  tax  of  one-half  of  one  per  cent,  on  each  share  of  capital  stock 
subscribed,  which  shall  be  in  lieu  of  all  other  taxes."  State  v.  Insur- 
ance Co.,  13  Pickle,  85,  87-100;  Bank  v.  Memphis,  17  Pickle,  154,  160- 
167.  Such  provision  in  the  charter  does  not  operate  as  an  exemption 
of  the  corporation's  capital  stock  from  ad  valorem  taxation,  and  a 
fortiori  not  from  privilege  taxation.  Bank  v.  Memphis,  17  Pickle,  154, 
160-167. 

2.  Charter  exemption  effective  as  to  ad  valorem  taxes,  but  not  as  to 
privilege  taxes. — A  charter  provision  that  the  corporation's  property 
"  shall  not  be  liable  for  taxation  "  exempts  it  from  ad  valorem  taxes, 
but  not  from  privilege  taxes.  Harkreader  v.  Turnpike  Co.,  17  Pickle, 
680. 

3.  Back  assessment  for  preceding  years,  for  which  no  original  as- 
sessment was  authorized,  is  void. — Where  the  shares  of  stock  of  a 
bank  are  exempt  from  taxation  by  charter  provision  and  its  capital 
stock  is  not  subject  to  original  assessment  under  the  law  for  certain 
years,  a  back  assessment  of  such  capital  stock  for  such  years  is  void. 
Bank  v.  Memphis,  23  Pickle,  66. 

4.  Exemptions  from  taxation  cannot  be  created  now,  except. — These 
charter  exemptions  from  taxation  were  granted  before  the  constitu- 


General  Assessment  Law.  155 

tion  of  1870;  for  since  the  adoption  of  that  constitution,  no  exemption 
can  be  created  by  the  legislature  except  those  permitted  by  the  same. 
See  const.,  art.  2,  sec.  28,  and  note  16. 


MERCHANTS. 

(Sections  26-26e.) 

Sec.  26.  Merchant  to  pay  ad  valorem  tax  equal  to  that  on 
other  property. — Merchants  shall  pay  all  [an]  ad  valorem  tax 
upon  the  capital  invested  in  their  business  equal  to  that  levied 
on  taxable  property. 

Sec.  26a.  Term  "  merchant "  defined. — The  term  "  mer- 
chant/' as  used  in  this  act,  includes  all  persons,  copartnerships, 
or  corporations  engaged  in  trading  or  dealing  in  any  kind  of 
goods,  wares,  merchandise,  either  on  land  or  in  steamboats, 
wharf  boats,  or  other  craft  stationed  or  plying  in  the  waters  of 
this  State,  and  confectioners,  whether  such  goods,  wares,  or 
merchandise  be  kept  on  hand  for  sale  or  the  same  be  purchased 
and  delivered  for  profit  as  ordered. 

1.  "  Merchant  "  defined. — A  merchant  is  one  whose  pursuit  and  voca- 
tion is  the  business  of  buying  and  selHng  merchandise.  State  v. 
Smith,  5  Hum.,  394,  396;  Chib  v.  Dwyer,  11  Lea,  462.  The  trading 
and  deaHng  in  goods,  wares,  and  merchandise  implies  not  only  selling, 
but  buying  to  sell,  as  a  vocation  or  business.  This  constitutes  a  mer- 
chant. Ayrnett  v.  Edmundson,  9  Bax.,  611;  Saunders  v.  Russell,  10 
Lea,  297.  To  constitute  a  dealer,  one  must  not  only  buy,  but  buy  to 
sell,  as  a  vocation  or  business.     Saunders  v.  Russell,  10  Lea,  297. 

2.  Manufacturer  selling  his  own  manufactured  articles  taxed  as  a 
merchant,  when. — A  manufacturer  of  whisky  selling  same  may  be 
taxed  as  a  dealer  or  merchant.  Webb  v.  State,  11  Lea,  462,  464; 
Kurth  v.  State,  2  Pickle,  134,  136-138;  Steel  &  Wire  Co.  v.  Speed,  2 
Gates,  540.  A  manufacturer  selling  his  own  manufactured  articles  to 
consumers  is  a  dealer,  though  he  does  not  buy  to  sell  again,  and  is  a 
merchant,  and  taxable  as  such.  Kurth  v.  State,  2  Pickle,  137,  and 
Steel  &  Wire  Co.  v.  Speed,  2  Cates,  540,  both  disapproving  as  a  dictum 
the  statement  that  "  a  dealer  is  one  who  buys  to  sell  again  "  made  in 
the  case  of  Taylor  v.  Vincent,  12  Lea,  282,  285,  286.  A  manufacturing 
corporation  of  a  sister  State,  selling  and  distributing  its  manufactured 
products  from  warehouses  here  through  its  agent,  is  a  merchant,  and 
taxable  as  such  under  a  statute  defining  the  term  "  merchant  "  as  the 


156  Tennessee  Tax  Digest. 

above  statute  (section  26a)  and  taxing  merchants  as  in  section  26 
above.     Steel  &  Wire  Co.  v.  Speed,  2  Gates,  524,  527-535,  538-542. 

3.  Trustee  selling  stock  assigned  is  not  a  merchant. — Where  a  mer- 
chant makes  an  assignment  of  his  stock  of  goods,  and  the  trustee  sells 
them  from  the  store,  without  replenishing  the  stock,  such  trustee  is 
not  a  merchant,  or  liable  to  be  taxed  as  such.  Ayrnett  v.  Edmundson, 
9  Bax.,  610,  611;  Saunders  v.  Russell,  10  Lea,  297. 

4.  Proprietor  of  school  furnishing  his  students  is  not  a  merchant. — 

The  proprietor  of  a  school  who  keeps  on  hand  a  supply  of  clothing 
and  stationery  which  he  sells  to  the  pupils  and  teachers  boarding  with 
him  as  members  of  his  family,  and  to  no  others,  is  not  a  merchant. 
State  V.  Smith,  5  Hum.,  394,  396;  Club  v.  Dwyer,  11  Lea,  452,  462. 

Sec.  26b  (1).*  Merchants  to  make  sworn  statement  and  pay 
on  average  stock,  or  capital  stock,  when;  how  average  stock 
is  ascertained;  "capital"  defined. — Persons,  firms,  companies, 
or  corporations  engaged  in  the  business  of  merchandising  other 
than  such  as  are  embraced  in  subsequent  subsections  of  this 
section  shall  be  taxed  as  herein  set  out.  Such  persons,  firms, 
companies,  or  corporations  shall,  at  the  expiration  of  the  period 
of  the  bond  provided  for  in  this  act,  file  with  the  clerk  of  the 
county  court  of  the  county  a  statement  under  oath,  showing 
the  amount  of  capital  invested  in  business  to  be  assessed  for 
taxation ;  but  under  no  circumstances  shall  the  amount  to  be 
assessed  be  less  than  the  value  of  the  average  amount  of  stock 
on  hand  during  the  preceding  year,  to  be  ascertained  by  add- 
ing together  the  value  of  the  highest  amount  of  stock  on  hand 
at  any  time  during  said  year  with  the  value  of  the  lowest 
aniount  of  stock  on  hand  at  any  other  time  during  said  year, 
and  dividing  the  same  by  two,  and  adding  thereto  the  actual 
cash  value  of  all  the  movable  pictures,  safes,  dishes,  and  ofhce 
furniture  where  same  belong  to  and  are  the  property  of  said 
merchants;  said  statement  to  be  sworn  to  by  such  merchant, 
person,  or  the  head  of  such  firm,  company,  or  corporation,  in 
which  he  shall  state  that  he  has  not  reduced  his  stock  for  the 
purpose  of  escaping  taxation  at  any  time,  and  has  fully,  truly, 
and  correctly,  without  evasion  or  reservation,  made  return  as 
required  by  law ;    and  said  average  amount  of  stock  as  sworn 


General  Assessment  Law.  157 

to  by  said  merchant,  person,  firm,  company,  or  corporation 
shall  be  deemed  the  taxable  value  of  the  capital  of  such  mer- 
chant, person,  firm,  company,  or  corporation  upon  which  he 
shall  pay  to  the  county  court  clerk  the  same  tax  as  levied  upon 
real  estate  and  other  property  for  State,  county,  and  'munici- 
pal purposes.  The  word  "  capital  "  as  used  in  this  subsection 
shall  be  construed  so  as  to  mean  the  average  amount  of  stock 
on  hand  during  the  year  in  which  it  is  ofifered  for  sale,  the 
amount  to  be  ascertained  as  provided  in  this  section  [section 
26c]  ;  but  if  the  average  stock  on  hand  is  less  than  the  capital 
stock  employed  by  said  merchant,  firm,  or  corporation,  he  shall 
pay  a  tax  on  the  capital  stock. 

Sec.  26c  (2).  Method  of  arriving  at  taxable  value  of  auction 
or  commission  stocks ;  sworn  statement  to  be  filed. — Stocks  of 
merchandise,  wares,  goods,  and  chattels  sold  at  auction  or  on 
commission  shall  be  assessed  for  taxation,  and  the  following 
is  declared  to  be  the  method  by  which  the  amount  to  be  re- 
turned or  assessed  shall  be  determined,  viz. : 

Where  any  person,  company,  corporation,  or  firm  shall  have 
sold  goods,  wares,  merchandise,  which  shall  include  farming  im- 
plements and  machinery  or  chattels  at  auction  or  all.  [on]  com- 
mission or  as  agents,  whether  in  the  regular  business  of  selling 
at  auction  or  on  commission,  or  shall  have  made  such  sales  in 
connection  with  any  other  business,  the  aggregate  amount  of 
said  auction  or  commission  sales  for  the  period  engaged  in 
business  not  exceeding  twelve  months  shall  be  ascertained,  and 
one-third  of  said  amount  of  sales  shall  be  returned  for  taxa- 
tion. This  section  shall  include  any  person,  firm,  or  corpora- 
tion having  goods  consigned  to  them  for  sale. 

The  person,  firm,  company,  or  corporation  engaged  in  said 
business  shall,  at  the  expiration  of  the  period  covered  by  the 
bond  provided  for  in  this  act,  file  with  the  clerk  of  the  county 
court  a  statement  giving  the  aggregate  amount  of  sales  made 
during  such  period,  verified  by  an  oath  that  said  statement  is 
made  without  evasion  or  reservation,  correctly,  fully,  and  truly 


158  Tennessee  Tax  Digest. 

shows  the  aggregate  amount  of  sales  of  every  kind  and  char- 
acter made  during  said  period. 

Sec.  26d  (-3).  Capital  in  trade  without  stock  of  goods  is  tax- 
able; sworn  statement. — All  capital  employed  during  the  pre- 
ceding twelve  months  in  any  manner  of  trading  in  which  there 
is  no  stock  of  goods,  wares,  and  merchandise  kept  on  hand 
for  sale,  and  the  aggregate  capital  reported  shall  be  deemed 
the  taxable  capital  of  such  merchant  or  factor,  upon  which  he 
shall  pay  the  same  tax  as  levied  upon  real  estate  and  other 
property  for  State,  county,  and  municipal  purposes,  and  the 
report  herein  required  shall  be  sworn  to  by  such  merchant  or 
the  head  of  such  copartnership,  person,  mercantile  firm,  com- 
pany, or  corporation. 

The  person,  firm,  company,  or  corporation  engaged  in  such 
business  shall,  at  the  expiration  of  the  period  covered  by  the 
bond  provided  for  in  this  act,  file  with  the  clerk  of  the  county 
court  a  statement  giving  the  aggregate  amount  of  capital  em- 
ployed during  such  period,  verified  by  an  oath  that  said  state- 
ment, without  evasion  or  reservation,  correctly,  fully,  and  truly 
shows  the  aggregate  amount  of  capital  of  every  kind  and  char- 
acter employed  during  such  period. 

Sec.  26e  (4).  Citation  by  clerk  for  revisal  and  correction  of 
sworn  statement ;  power  to  investigate ;  insurance  to  be  ascer- 
tained.— If,  in  any  case,  the  statements  required  herein  to  be 
made  to  the  clerk  of  the  county  court  should  for  any  reason 
be  considered  as  unjust,  incorrect,  or  inadequate,  either  by  the 
clerk  of  the  county  court  or  his  deputy,  or  by  the  district  at- 
torney, or  by  any  revenue  agent  of  the  State  or  county,  or  by 
any  reputable  taxpayer  of  the  State  filing  a  written  objection 
with  such  clerk,  it  shall  be  the  duty  of  such  clerk  or  his  deputy, 
on  his  own  motion,  or  by  direction  of  such  district  attorney  or 
revenue  agent,  or  at  the  request  of  the  taxpayer  filing  a  writ- 
ten objection,  to  issue  a  citation  to  the  person,  firm,  company, 
or  corporation  returning  the  statement  to  appear  before  such 
clerk  on  a  day  not  less  than  five  days  from  the  date  of  the  is- 


General  Assessment  Law.  159 

suance  of  the  citation  and  show  cause  why  such  statement  shall 
not  be  revised  and  corrected.  The  clerk  of  the  county  court 
and  his  deputy  shall,  in  the  premises,  have  full  power  and  au- 
thority to  issue  subpoenas,  to  send  for  and  examine  witnesses, 
to  administer  oaths,  to  send  for  and  examine  books ;  and  it 
shall  be  the  duty  of  the  clerk  upon  such  investigation  to  cor- 
rect, revise,  and  audit  such  statement  and  fix  the  amount  of 
taxes  for  which  the  party  or  parties  may  be  liable.  It  shall 
be  the  duty  of  such  clerk  also  in  such  cases  to  inquire  into  and 
ascertain  the  amount  of  insurance  upon  the  property  during 
the  time  covered  by  said  bond. 

PRIVILEGES. 

(Sections  27-29.) 

vSec.  27.  Exercise  of  privilege  without  a  license  is  prohibited ; 
violation  is  a  misdemeanor;  fine. — No  merchant,  firm,  com- 
pany, copartnership,  corporation,  agent,  or  trader  shall  com- 
mence or  continue  a  business  declared  to  be  a  privilege  under 
this  act  or  revenue  act  in  any  county  of  this  State  without  ob- 
taining license  from  the  clerk  of  such  county  in  accordance 
with  the  previous  provisions  of  this  act,  and  every  person,  in- 
dividual, or  member  of  any  copartnership  or  corporation  so 
offending  shall  be  subject  to  prosecution  for  each  day's  viola- 
tion of  this  law,  and  on  conviction  shall  be  fined  not  less  than 
$10  for  each  offense. 

For  privileges  in  the  revenue  act,  see  Acts  1907,  ch.  541;  sees.  4-10, 
ante,  pp.  18-81. 

Exercise  of  privilege  without  paying  the  license  tax  invalidates  the 
contract. — A  contract  made  in  the  exercise  of  a  privilege  without  pay- 
ment of  the  required  license  tax  is  void,  and  the  courts  will  not  aid 
in  its  enforcement.  The  seller  in  such  case  cannot  maintain  an  action 
to  recover  back  the  property,  under  a  provision  of  the  contract  reserv- 
ing that  right  upon  the  seller's  default  in  making  payment  of  the  pur- 
chase price.  Manufacturing  Co.  v.  Draper,  19  Pickle,  262.  See  note 
24,  ante,  p.  17. 

Sec.  27a.  License  must  show  what. — Said  license  is  hereby 
required  to  show  all  the  State  and  county  revenue  paid,  the 


i6o  Tennessee  Tax  Digest. 

name  or  names  of  the  party  or  firm  or  corporation  or  com- 
pany. 

Sec.  27b.  License  must  be  registered  by  circuit  court  clerk; 
registration  shall  show  what. — Said  license  is  further  required 
to  be  reg'stered  in  the  office  of  the  clerk  of  the  circuit  court  in 
a  book  kept  by  him  for  that  purpose,  showing  in  full  the  date 
of  issuance,  name  or  names  of  the  party  or  parties  to  whom 
issued,  the  character  of  the  business,  and  the  amount  of  State 
and  county  tax  paid,  and  to  be  countersigned  by  the  clerk  of 
the  circuit  court  or  his  deputy,  which  countersigning  shall  be 
after  the  license  is  issued  by  the  county  court  clerk. 

Sec.  27c.  Fee  for  registering  and  countersigning  license,  and 
making  reports  by  circuit  court  clerk. — For  registering  and 
countersigning  said  license  and  for  making  a  quarterly  report 
of  the  same  to  the  State  comptroller  and  chairman  of  the 
county  court,  to  be  accompanied  with  his  revenue  reports,  he 
[the  clerk  of  the  circuit  court]  shall  receive  the  sum  of  fifty 
cents  for  each  license,  to  be  paid  by  the  party  or  parties  to 
whom  said  license  is  issued. 

Sec.  27d.  Validity  of  license  depends  upon  compliance  with 
law;  violation  is  a  misdemeanor. — Said  license  shall  not  be 
considered  valid,  nor  shall  it  be  delivered  by  the  county  court 
clerk  until  the  provisions  of  this  act  have  been  complied  with, 
and  each  violation  of  the  provisions  of  this  act  on  the  part 
of  the  county  or  circuit  court  clerk  is  hereby  declared  a  misde- 
nieanor. 

Sec.  27 1.  Circuit  court  clerk  or  his  deputy  must  countersign ; 
violation  is  a  misdemeanor. — It  is  also  declared  a  misdemeanor 
for  any  person  except  the  circuit  court  clerk  or  his  legally 
qualified  deputy  to  sign  the  name  of  the  circuit  court  clerk  to 
said  license,  and  upon  conviction  the  offender  shall  be  fined  not 
less  than  $10  nor  more  than  $25  for  each  offense. 


General  Assessment  Law.  i6i 

Sec.  27f.  Applicants  for  license  must  give  bond;  notice  of 
expiration. — Every  merchant,  firm,  company,  person,  corpo- 
ration, agent,  or  trader  applying  for  license  shall,  before  re- 
ceiving the  same,  execute  a  bond  to  the  State,  with  good  se- 
curity, to  be  approved  by  the  clerk  of  the  county  court,  in  the 
sum  of  $500,  conditioned  that  said  merchant,  firm,  company, 
person,  corporation,  agent,  or  trader  will  render  to  the  clerk 
issuing  the  license  at  the  end  of  twelve  months  from  date  of 
the  bond  (or  if  the  merchant  ceases  tO'  do  business  before  the 
expiration  of  the  twelve  months,  then  as  soon  as  he  ceases  to 
do  business)  a  true  statement  under  oath  as  prescribed  by  this 
act,  and  will  pay  all  taxes,  fines,  and  penalties  provided  by 
law;  provided,  that  five  days  before  the  expiration  of  said  bond 
the  clerk  shall  give  the  party,  parties,  firm,  corporation,  agents, 
or  trader  notice  of  the  date  of  expiration. 

Sec.  27g.  Clerk's  fee  for  bond  and  license  is  one  dollar. — For 
taking  the  bond  and  issuing  the  license  and  recording  the  same 
and  all  other  work  connected  therewith  the  clerk  shall  be 
entitled  to  $1,  to  be  paid  at  the  time  of  issuance. 

Sec.  27h  (2).  License  to  be  renewed  annually. — Any  mer- 
chant, person,  firm,  company,  corporation,  agent,  or  trader  con- 
tinuing in  business  shall  renew  his  license  annually. 

Sec.  27i  (2a).  Term  and  locality  of  license. — No  license  shall 
authorize  merchandising  out  of  the  county  where  issued,  nor 
for  a  period  longer  than  for  one  year,  nor  for  a  shorter  period 
than  three  months. 

1003.  869.  License  may  be  issued  quarterly. — It  shall  be  law- 
ful for  clerks  of  the  various  county  courts  in  the  State  to  issue 
license  by  the  quarter  for  the  exercise  of  any  privilege  under 
the  laws  of  this  State.     (1883,  ch.  29,  in  Code.) 

1.  Settlement  by  quarters  on  ceasing  business. — Where  a  merchant 
takes  out  a  license  for  a  year,  and  ceases  to  do  business  within  the 
year,  the  license  and  tax  should  be  cut  down  to  the  period  of  actual 
business,  counting  by  quarters.     Eastman  v.  Litterer,  13  Lea,  723. 
6 


i62  Tennessee  Tax  Digest. 

2.  License  cannot  be  issued  for  less  than  a  quarter  of  a  year. — 

Liquor  dealer's  license  cannot  be  issued  for  less  than  one  quarter  of  a 
year,  although  the  time  within  which  intoxicating  liquors  may  be 
legally  sold  may  expire  within  the  quarter,  and  not  extend  more  than 
one  month.     Opinion  of  Attorney-General  Gates. 

3.  List  of  privileges  for  fixed  periods. — 

Gircuses  or  menageries  taxed  for  each  performance  or  show,  and 
other  shows  and  performances  taxed  by  the  day  or  night,  or  day  and 
night,  by  the  week,  month,  and  year  (ante,  pp.  27  and  28). 

License  to  distillers  shall  not  be  issued  for  less  time  than  one  year 
(ante,  p.  33). 

License  to  dealers  in  Oriental  wares  and  novelties  shall  be  taken  for 
not  less  than  one  year  (ante,  p.  32). 

Flying  jennies  taxed  per  month  (ante,  p.  36). 

Tax  on  hotels  at  summer  resorts  may  be  paid  semiannually  (ante, 
p.  39),  from  which  it  may  be  concluded  that  other  hotels  must  pay  by 
the  year. 

License  shall  not  be  issued  to  itinerants  for  less  than  one  year 
(ante,  p.  41). 

License  for  certain  theaters  not  to  be  taken  out  for  less  than  twelve 
months  (ante,  pp.  64). — Ed. 

Sec.  27]  (2b).  License  is  transferable,  when,  and  upon  what 
terms. — But  should  any  person,  firm,  corporation,  agent,  or 
trader,  having  paid  in  advance  for  such  license,  sell,  transfer, 
or  dispose  of  such  business  before  the  expiration  of  such  li- 
cense, the  license  shall  be  transferable,  and  the  person  pur- 
chasing shall  have  full  authority  to  continue  said  business  un- 
til the  expiration  of  said  license ;  provided,  the  same  bond  shall 
be  given  as  hereinbefore  required  in  this  section  [section  27f] 
to  account  for  his  proportion  of  the  ad  valorem  tax. 

See  Acts  1907,  ch.  602,  sec.  11,  ante,  p.  81. 

Sec.  27k  (3).  All  taxes  must  be  paid  before  the  sale  of  the 
business;  prior  lien  in  assignments  for  creditors. — No  person, 
firm,  company,  copartnership,  corporation,  agent,  or  trader  ex- 
ercising a  taxable  business  where  the  stock  of  goods,  wares, 
and  merchandise  is  carried  shall  sell  or  transfer  said  business 
as  an  entirety  until  all  State  and  municipal  and  county  tax  due 
thereon  shall  be  first  paid ;  and  in  case  any  person,  firm,  com- 
pany, copartnership,  corporation,  agent,  or  trader  exercising 
such  business  shall  make  an  assignment,  general  or  partial,  for 


General  Assessment  Law.  163 

the  benefit  of  creditors,  it  shall  be  the  duty  of  the  assignee  to 
first  pay  in  full  out  of  the  first  assets  that  come  into  his  hands 
all  taxes  that  may  be  due  upon  such  business,  which  shall  be  a 
prior  lien  in  preference  to  all  other  claims. 

Sec.  28.  Clerk  to  turn  over  bonds  of  delinquents  to  county 
attorney,  or  what  other  attorney,  when ;  receipts. — The  county 
court  clerks  of  this  State  are  hereby  required  to  turn  over  to 
the  county  attorney,  or  if  no  county  attorney,  then  to  an  at- 
torney to  be  selected  by  the  county  judge  or  chairman  of  the 
county  court  or  revenue  agent,  all  privileges  and  license  bonds 
due  and  unpaid  within  thirty  days  after  said  bonds  become  due 
and  payable,  taking  duplicate  receipts  for  the  same,  specifying 
the  amount  due  thereon  as  nearly  as  can  be  ascertained,  one 
of  which  receipts  shall  be  forwarded  to  the  comptroller  of  the 
State  and  the  other  spread  on  record  in  the  county  court. 

Sec.  28a.  Notice  to  principal  and  sureties ;  judgment  by  mo- 
tion.— Whereupon  the  said  attorney  or  clerk  of  the  county 
court  or  revenue  agent  shall  forthwith  give  five  days'  notice 
to  the  principal  and  surety  on  such  bonds  to  appear  before 
the  chairman  or  judge  of  the  county  court  in  which  such  bond 
is  due  and  show  cause,  if  they  have  any,  why  judgment  should 
not  be  rendered  against  them  for  the  amount  of  revenue  due  on 
:  uch  bonds,  which  judgment  shall  in  no  case  be  less  than  the 
amount  of  the  ad  valorem  and  privilege  tax  fixed  by  law  and 
by  the  county  court,  with  six  per  cent.,  interest  and  a  penalty 
of  one  per  cent,  for  each  day  such  revenue  is  delinquent  after 
thirty  days  from  the  date  of  said  notice,  and  an  attorney's  fee 
of  $5  on  each  bond. 

Sec.  28b.  Jurisdiction  of  county  court  to  enforce  collection 
of  this  revenue. — Jurisdiction  is  hereby  conferred  on  the 
county  courts  of  this  State  to  try  and  determine  such  cases,  to 
render  judgment,  issue  execution,  and  do  all  things  necessary 
to  enforce  the  collection  of  this  revenue  and  necessary  to  the 
enforcement  of  this  act. 


164  "  Tennessee  Tax  .Digest. 

Sec.  28c.  Notice  of  five  days  returnable  to  any  Monday. — 
The  notice  so  given  may  be  returnable  on  [to]  any  Monday  of 
said  county  court  to  the  judge  or  chairman  thereof;  provided, 
that  five  days'  notice  is  given,  when  the  judge  or  chairman 
shall  try  the  matter. 

Sec.  28d.  Judgment  by  motion  upon  default. — Upon  failure 
of  the  principal  or  security  to  appear,  the  attorney,  revenue 
agent,  or  clerk  shall  move  for  judgment,  and  the  chairman  or 
judge  shall  render  and  have  entered  a  judgment  for  the  amount 
of  said  taxes,, interest,  penalties,  as  aforesaid,  with  costs. 

Sec.  28e.  Clerk's  fees.^The  said  clerk  shall  be  allowed  the 
usual  fees  for  such  services  as  in  the  circuit  courts  of  this 
State. 

Sec.  28f.  State,  county,  and  city  to  pay  no  costs. — The 
State,  county,  and  municipality  shall  in  no  event  pay  any  cost 
in  these  proceedings,  but  the  same  shall  be  taxed  against  delin- 
quents. 

Sec.  28g.    Distress  warrants  notwithstanding  these  suits. — 

Such  suits  shall  not  interfere  with  the  right  of  the  clerk  at  any 
time  to  issue  a  distress  warrant  to  collect  such  taxes,  if  in  his 
judgment  property  can  be  found  on  which  to  levy  same. 

Sec.  29.  County  court  clerks  to  collect  privilege  and  mer- 
chant's taxes;  fines  and  penalties. — The  clerks  of  the  county 
courts  of  the  several  counties  of  this  State  shall  collect  all 
taxes  on  merchants,  persons,  companies,  firms,  corporations, 
agents,  or  trader,  and  all  privileges  as  now  provided  by  law, 
[and]  shall, be  subject  to  all  the  fines  and  penalties  for  failuie 
to  pay  such  taxes  over  to  the  comptroller,  county  trustee,  and 
municipal  authorities  that  are  provided  for  in  this  act  in  cases 
of  trustees. 

1.  Fines  and  penalties.— For  the  fines  and  penalties  referred  to  in 
this  section  to  be  inflicted  upon  county  court  clerks  for  failure  to  pay 


i 


General  Assessment  Law.  165 

over  the  taxes,  see  sees.  71  and  71a,  post,  p.  241.     See  also  sec.  35,  post, 
p.  189,  for  other  penalties. 

2.  Merchant's  tax  collected  by  county  court  clerk,  and  not  by  county 
trustee. — The  county  court  clerk  collects  the  ad  valorem  and  privilege 
tax  against  merchants,  and  the  county  trustee  is  not  charged  with  the 
collection  thereof.     Opinion  of  Attorney-General  Gates. 

3.  Privilege  and  merchant's  taxes  collectible  by  county  court 
clerk. — For  the  privilege  and  merchant's  taxes  collectible  by  the 
county  court  clerk,  see  sees.  3  and  4  of  Acts  1907,  ch.  541,  ante,  pp.  3  and 
18.  See  also  sec.  30,  subsec.  5,  post,  p.  166,  and  sec.  47,  post,  p.  208,  show- 
ing that  the  county  court  clerk  collects  these  taxes,  and  that  the  county 
trustee  has  nothing  whatever. to  do  with  their  collection  from  the  tax- 
payers. 


BACK  ASSESSMENTS  OR  REASSESSMENTS. 
(Section  30.) 

Sec.  30.  Any  property  or  properties  included  in  this  act  shall 
be  back  [assessed]  or  reassessed  for  the  period  now  provided 
by  law,  viz. : 

(1)  Omissions. — When  the  same  have  been  omitted  from 
or  escaped  taxation. 

(2)  Inadequately  assessed  by  reason  of  fraud,  etc. — When 
the  same  has  been  assessed  by  the  assessor  or  computed  by 
the  board  of  equalizers  at  less  than  its  actual  cash  value  by 
reason  of  any  fraud,  deception,  misrepresentation,  misstate- 
ment, or  omission  of  full  statements  of  the  owner  of  the  prop- 
erty or  his  agent  or  attorney. 

(3)  Inadequately  assessed  by  fraudulent  procurement  or 
connivance  of  owner ;  or  gross  inadequate  assessment. — When 
the  owner  of  the  property  connives  at  or  fraudulently  procures 
or  induces  an  assessment  to  be  made  by  the  assessor  or  com- 
puted by  the  board  of  equalizers  at  less  than  its  actual  cash 
value ;  provided,  however,  in  all  cases  where  there  is  a  grossly 
inadequate  assessment,  fraud  shall  be  presumed. 


1 66  Tennessee  Tax  Digest. 

(4)  For  failure  to  list  property. — When  the  owner  or  his 
agent  fails,  refuses,  or  neglects  to  list  the  property  to  the  as- 
sessor as  required  by  law. 

(4a)  Back  assessment  or  reassessment  is  no  lien  against 
bona  fide  purchaser ;  burden  to  show  bona  fide  purchase ;  lien 
where  there  was  no  assessment  at  all. — But  in  no  case  shall 
the  back  [assessment]  or  reassessment  of  real  estate  consti- 
tute a  lien  on  the  real  estate  which  has  by  bona  fide  sale  passed 
into  the  hands  of  innocent  purchasers,  but  shall  be  a  liability 
aga'nst  the  person  or  persons  owning  same  at  the  time  of  the 
inadequate  assessment;  provided,  however,  the  burden  of  prov- 
ing a  bona  fide  sale  shall  be  upon  the  person  owning  such  real 
estate  at  the  time  of  such  back  [assessment]  or  reassessment ; 
provided,  this  shall  not  apply  to  property  that  has  wholly  es- 
caped taxation. 

(5)  In  case  of  assessment  at  less  than  actual  cash  value,  cita- 
tion to  issue  to  owner,  by  whom  and  at  whose  instance. — 

Whenever  it  is  within  his  knowledge  or  he  has  reason  to  sus- 
pect in  his  county  that  any  property  has,  in  violation  of  the 
foregoing  subsections  of  this  section,  as  above  prescribed,  been 
assessed  by  any  assessor  or  computed  by  any  board  of  equal- 
izers at  less  than  its  actual  cash  value,  it  shall  become  the  duty 
of  any  revenue  agent,  of  any  district  attorney,  of  any  attor- 
ney of  the  county,  of  the  judge  or  chairman  of  the  county 
court,  of  the  county  court  clerk,  of  any  circuit,  chancery,  and 
criminal  court  clerk,  of  any  sheriff,  and  of  any  citizen  of  the 
county,  to  cause  or  have  the  county  court  clerk,  in  the  case 
of  merchants'  taxes,  delinquent  privilege  taxes,  and  the  county 
trustee,  in  case  of  other  taxes  covered  by  this  act,  to  have 
issued  the  citation  hereinafter  set  out  for  the  purpose  of  back 
[assessing]  or  reassessing  such  property.  At  the  request  of 
or  upon  the  information  of  [or]  motion  of  any  citizen  or  tax- 
payer of  the  State,  or  of  any  of  the  ofiicers  above  named,  it 
shall  be  the  duty  of  the  county  court  clerk,  in  case  of  mer- 
chants' taxes  and  delinquent  privilege  taxes,  and  the  county 


General  Assessment  Law.  167 

•trustee,  in  the  case  of  other  taxes  covered  by  this  act,  to  issue 
for  the  purpose  of  back  [assessing]  or  reassessing  property  the 
citation  hereafter  set  out  [in  the  next  subsection].  The 
county  court  clerk,  in  the  case  of  merchants'  taxes  and  delin- 
quent privilege  taxes,  and  the  county  trustee,  in  the  case  of 
other  taxes,  covered  by  this  act,  upon  the  motion  or  informa- 
tion or  at  the  request  of  any  citizen  or  taxpayer  of  the  State 
or  of  any  of  the  officials  before  designated,  or  when  the  same 
is  within  the  knowledge  of  or  suspected  by  the  county  court 
clerk  or  county  trustee,  shall  issue,'  as  to  any  property  assessed 
or  valued  in  violation  of  this  act  at  less  than  the  actual  cash 
value  of  the  same,  a  citation,  to  be  served  by  any  officer  of  the 
county  or  any  district  thereof,  upon  the  owner  of  the  property 
or  his  agent  or  representative  or  attorney,  summoning  him  to 
appear  before  such  clerk  or  county  trustee  at  his  office,  giving 
not  less  than  five  days'  notice  from  the  date  of  the  issuance 
of  the  citation,  and  show  cause,  if  any,  why  said  property 
should  not  be  back  [assessed]  or  reassessed  at  its  actual  cash 
value. 

(5a)   Form  of  citation.— The  form  of  citation  shall  be  sub- 
stantially as  follows,  viz. : 

State  of  Tennessee, county. 

To ,  at ,  Tenn. 

Proper  motion  having  been  made  before  me  by ,  State 

revenue  agent  for  the  State  of  Tennessee,  under  section  30, 
chapter  602,  of  the  Acts  of  Tennessee,  1907,  you  are  hereby  cited 

to  appear  before  me, ,  trustee,  or  county  court  clerk,  

county,  Tenn.,  at  my  office  in  the  courthouse  in  ,  Tenn., 

on  the day  of ,  190 — ,  at o'clock  — M.,  for  the 

purpose  of  being  assessed  or  reassessed  for  the  years  

upon  omitted  or  inadequate  assessed  property  in  the  said 
county  and  State,  and  show  cause,  if  any,  why  said  property 
should  not  be  back  [assessed]  or  reassessed  at  its  actual  cash 

value.  , 

Trustee  or  county  court  clerk, county,  Tenn. 

Issued  at  office  this day  of ,  190 — . 


1 68  Tennessee  Tax  Digest. 

(5b)  Back  assessing  or  reassessing  officials  have  power  to 
summon,  swear,  and  examine  witnesses. — The  officials  herein 
named  as  having  power  to  back  [assess]  or  reassess  property 
are  vested  with  full  authority  to  administer  oaths,  send  for 
and  examine  witnesses,  and  take  such  steps  as  may  be  deemed 
necessary  or  material  to  obtain  information  and  evidence  as  to 
the  value  of  the  property, 

(5c)  Witnesses  are  amenable  to  law  for  nonattendance  and 
failure  to  give  evidence. — Said  witnesses,  when  properly  sum- 
moned, shall  be  amenable  to  existing  laws  for  nonattendance 
or  failure  to  give  evidence  which  is  in  their  knowledge. 

(5d)  Back  assessments  or  reassessments  are  valid  as  origi- 
nal assessments,  and  have  effect  as  judgments. — Said  officials 
herein  vested  with  the  power  to  back  [assess]  or  reassess  prop- 
erty shall  have  full  authority,  in  proceedisg  to  back  [assess] 
or  reassess  such  property,  to  make  proper,  correct,  and  ade- 
quate assessment  of  the  same  at  its  actual  cash  value,  which, 
when  entered  upon  the  tax  book  or  filed  in  writing  with  the 
authorized  tax  collecting  authority,  shall  become  a  final  and 
valid  assessment  of  the  property  and  collectible  as  such  as 
fully  and  amply  as  if  originally  entered  upon  the  assessment 
roll;  and  said  assessment,  when  made  by  said  official  author- 
ized to  make  same,  shall  have  the  force  and  effect  of  a  judg- 
ment against  the  person  liable  for  the  taxes  for  the  year  for 
which  said  reassessment  is  made. 

See  note  2  under  Code  sec.  816,  post,  p.  173. 

(5e)  Penalty  to  be  added;  penalty  and  costs  become  part  of 
taxes. — Should  it  appear  that  any  property  has  been  assessed 
at  less  than  its  actual  cash  value  in  violation  or  in  disregard 
of  the  provisions  of  this  act,  the  official  back  [assessing]  or 
reassessing  the  same  shall  add  to  the  assessment  a  penalty  of 
fifteen  per  centum  upon  the  amount  of  the  added  tax  and  the 
cost  of  the  proceeding,  which  said  penalty  and  cost  shall  be- 
come a  part  of  the  taxes  and  collectible  as  such, 


General  Assessment  Law.  169 

(5f)  Costs  paid  by  county  where  motion  fails. — If  the  pro- 
ceeding is  determined  in  favor  of  the  owner  of  the  property,  the 
cost  shall  be  paid  by  the  county. 

(5g)  Assessments  to  be  compared  with  inventories  and  re- 
ports of  fiduciary  officers  by  county  court  clerk;  report  to 
county  trustee;  back  assessments  or  reassessments  with  pen- 
alty, when. — It  shall  be  the  duty  of  the  clerks  of  the  co.unty 
courts  to  examine  and  compare  the  assessment  rolls  of  the 
county  with  the  inventories  or  reports  of  administrators  and 
executors  as  soon  as  filed  with  the  county  court  clerk  for  the 
purpose  of  ascertaining  whether  any  personal  property  of  any 
estate  is  subject  under  this  act  to  back  [assessment]  or  reas- 
sessment. In  case  such  examination  shall  show  any  person- 
alty subject  to  such  back  [assessment]  or  reassessment,  the 
clerk  of  the  county  court  shall  report  the  same  to  the  county 
trustee,  who  shall  ba,ck  [assess]  or  reassess  the  same  under  the 
provisions  of  this  act,  and  add  thereto  the  penalty  heretofore 
designated. 

See  subsec.  5e,  above,  for  the  penalty. 

(5h)  Liability  of  county  court  clerk  or  county  trustee  for 
failure  to  perform  duty;  jurisdiction  for  recovery. — In  case  the 
county  court  clerk  or  county  trustee  shall  fail  or  refuse  to  per- 
form the  duty  herein  imposed,  such  clerk  or  trustee  shall  be- 
come liable  on  his  official  bond  for  the  amount  of  taxes  which 
might  have  been  recovered  had  said  duty  been  properly  per- 
formed, together  with  the  penalty  of  fifteen  per  cent,  added 
thereto,  said  liability  and  penalty  to  be  recovered  in  any  court 
of  record  or  before  any  justice  of  the  peace  at  the  instance  of 
any  district  attorney  or  revenue  agent  of  the  State,  or  by  suit 
or  by  motion  on  five  days'  notice  in  the  chancery  or  circuit 
court  or  before  any  justice  of  the  county. 

See  sec.  38,  post,  p.  200,  as  to  "  picked  up  "  taxes,  and  the  limitation 
as  to  back  assessments. 

1.  Back  assessment  of  railroad  property. — The  back  assessments 
of  railroad  property  are  now  made  by  the  railroad  commissioners  un- 


I70  Tennessee  Tax  Digest. 

der  Acts  1897,  ch.  5,  sees.  1,  20;  Acts  1897,  chs.  7  and  10.  Previous  to 
these  statutes,  such  back  assessments  and  reassessments  of  such  prop- 
erties were  made  by  the  comptroller,  and  not  by  the  county  trustee, 
as  to  the  railroad  distributable  property.  State  v.  Railroad,  12  Pickle, 
385;  Railroad  v.  Williams,  17  Pickle,  149. 

2.  Statutes  for  back  assessment  of  property  are  constitutional. — 
Statutes  authorizing  assessment,  for  taxation,  of  property  omitted 
from  the  regular  assessment,  and  a  reassessment  of  property  assessed 
originally  upon  an  inadequate  valuation,  are  valid  and  constitutional. 
Wilson  v.  Benton,  11  Lea,  51,  56;  Railroad  v.  Morrow,  3  Pickle,  406, 
414;  Grundy  Co.  v.  Coal  Co.,  10  Pickle,  304. 

3.  Back  assessment  for  preceding  years,  when  original  assessment 
was  not  authorized,  is  void. — The  back  assessment  law  does  not  au- 
thorize the  back  assessment,  for  preceding  years,  of  property  which 
was  not  subject  to  original  assessment  under  the  then  existing  laws, 
as  the  capital  stock  of  banks  whose  shares  were  exempt  from  taxation 
by  charter  provisions.     Bank  v.  Memphis,  23  Pickle,  66,  69-73. 


CODE   PROVISIONS   AS   TO    BACK   ASSESSMENTS   AND 
REASSESSMENTS,  AND  LIMITATIONS. 

814.  663.  Collector  to  assess,  when. — All  collectors  of  taxes 
are  hereby  made  assessors  to  assess  all  property  which  by  mis- 
take of  law  or  fact  has  not  been  assessed,  whether  the  omission 
be  for  the  particular  year  for  which  the  collector  is  acting,  or 
for  any  previous  year  or  three  years,  and  it  is  hereby  made  the 
duty  of  such  collectors,  in  all  cases  where  property  has  not 
been  assessed,  but  on  which  taxes  ought  to  be  paid  by. law, 
to  immediately  assess  the  same,  and  proceed  to  collect  the 
taxes.     (1883,  ch.  181 ;  1885,  ch.  23.)  - 

815.  664.  To  collect. — Such  collectors  are  hereby  authorized 
to  assess  and  collect  taxes  upon  property  for  all  the  years  for 
which  taxes  ought  to  have  been  paid  upon  such  property,  but 
have  not  been  paid  in  consequence  of  the  errors  or  omissions 
of  former  collectors  or  assessors ;  and  if  the  owner  of  the  prop- 
erty admits  the  liability  of  the  property  to  taxation,  but  dis- 
putes the  assessment,  he  may  have  a  revaluation  before  the 
judge  or  chairman  of  the  county  court  at  any  time  within  one 
month,  and  in  such  case  the  judge  or  chairman  aforesaid  may 


General  Assessment  Law.  171 

hear  the  proof  and  fix  the  assessment  or  valuation,  and  the 
same  shall  be  final ;  but  no  taxes  on  property  for  more  than 
three  years  back  shall  be  assessed  and  collected  where  they 
have  not  been  assessed  and  not  paid  in  consequence  of  the  er- 
rors or  omissions  of  former  collectors  or  assessors.  (1883,  ch. 
181 ;  1885,  ch.  23.) 

As  to  limitation  of  assessments,  see  Acts  1907,  ch.  602,  sec.  38, 
post,  p.  200. 

1.  "  Collector  "  defined. — The  word  "  collector  "  includes  any  per- 
son intrusted  with  the  collection  of  pubHc  revenue.  See  State  v. 
Railroad,  14  Lea,  59,  60;  Railroad  v.  Lauderdale  Co.,  16  Lea,  691;  State 
V.  Railroad,  12  Pickle,  393,  398,  402,  403;  Code,  sec.  67.  And  includes 
a  county  trustee.     McHenderson  v.  Anderson  Co.,  2  Pickle,  606,  607. 

2.  Rule  previous  to  last  two  sections. — Previous  to  the  statute  (Acts 
1883,  ch.  181)  embraced  in  the  last  two  sections,  it  was  held  that,  un- 
der Acts  1879,  ch.  79,  no  power  was  given  collectors  to  assess  and  col- 
lect taxes  for  years  anterior  to  their  election  and  qualification.  Otis 
v.  Boyd,  8  Lea,  679;  Wilson  v.  Benton,  11  Lea,  56;  Franklin  Co.  v. 
Railroad,  12  Lea,  527,  529,  530,  544;  State  v.  Hirsch,  16  Lea,  42;  Iron 
Cos.  V.  Pace,  5  Pickle,  712,  713.  In  view  of  this  decision  was  said  Acts 
1883,  ch.  181,  passed.  State  v.  Railroad,  14  Lea,  59;  State  v.  Hirsch,  16 
Lea,  42;  Iron  Cos.  v.  Pace,  5  Pickle,  712,  713. 

3.  Collector  could  then  assess  only  for  years  for  which  he  was  col- 
lector and  where  there  had  been  no  assessment  at  all. — But  an  assess- 
ment made  for  a  given  year  by  the  collector  whose  duty  it  was  to  col- 
lect the  taxes  for  that  year,  during  his  official  term,  was  held  good. 
Otis  v.  Boyd,  8  Lea,  679;  Wilson  v.  Benton,  11  Lea,  55,  56.  Where  an 
assessment  had  been  made,  the  collector  could  not  reassess.  He 
could  assess  only  where  no  assessment  at  all  had  been  made.  Frank- 
lin Co.  V.  Railroad,  12  Lea,  521,  530,  531,  544,  545;  State  v.  Railroad,  14 
Lea,  58;  Railroad  v.  Lauderdale  Co.,  16  Lea,  691;  Iron  Cos.  v.  Pace,  5 
Pickle,  716;  State  v.  Railroad,  12  Pickle,  402,  403. 

4.  This  rule  changed  by  statute. — But  under  the  provisions  of  Acts 
1907,  ch.  602,  sec.  30,  subsecs.  2  and  5,  the  collector  may  now  make  a 
reassessment  of  property  assessed  originally  upon  an  inadequate  val- 
uation, and  could  formerly  do  so  under  previous  acts  and  Code,  sec. 
823,  which  are  superseded  by  said  act  of  1907. — Ed. 

5.  When  and  to  whom  assessed;  liens  of  back  assessments  and  re- 
assessments.— Property  should  be   assessed  at  its  value  on   the   10th 


172  Tennessee  Tax  Digest. 

of  January  for  any  year;  and  if  it  changes  hands  after  that  time,  an 
assessment  under  this  statute  in  the  name  of  the  subsequent  owner 
would  be  valid,  and  fix  a  lien  upon  the  property.  Railroad  v.  State, 
13  Lea,  348.  But  see  Acts  1907,  ch.  602,  sec.  30,  subsec.  4  (subsec.  4a 
herein,  ante,  p.  166),  abolishing  the  lien  of  reassessments  made  after 
a  bone  fide  sale,  but  not  of  back  assessments  where  there  had  been  no 
assessment  at  all. — Ed. 

6.  Last  clause  in  last  section  did  not  affect  previous  assessments.— 

The  act  of  1885,  ch.  23,  is  not  a  statute  of  limitations,  and  is  prospec- 
tive only,  not  affecting  assessments  made  before  its  passage,  as  it  only 
restricts  the  power  of  tax  collectors  to  assess  omitted  property  to 
three  years  next  preceding  the  assessment.  Shelby  Co.  v.  Railroad, 
16  Lea,  401,  406-408;  Iron  Cos.  v.  Pace,  5  Pickle,  707;  Wallace  v.  Good- 
lett,  20  Pickle,  682. 

7.  Jurisdiction  of  circuit  court  by  appeal  and  certiorari. — The  cir- 
cuit court  has  jurisdiction  by  appeal  from  the  justice's  judgment,  and 
by  the  writ  of  certiorari  to  bring  up  the  proceedings  before  the  county 
judge  or  chairman,  to  hear  and  determine  the  question  of  the  right  to 
tax  the  property.  Franklin  Co.  v.  Railroad,  12  Lea,  530;  Shelby  Co. 
V.  Railroad,  16  Lea,  412. 

8.  Assessment  conclusive  as  to  valuation,  when. — In  a  suit  for  as- 
sessed back  taxes,  the  assessment,  under  the  statute,  is  conclusive  as 
to  the  valuation  put  upon  the  property,  but  not  as  to  the  right  to 
assess  and  collect  the  taxes.  Revaluation  can  be  had  only  by  appeal 
from  the  assessment  to  the  judge  or  chairman  of  the  county  court,  and 
the  taxpayer  must  show  such  appeal  affirmatively.  Shelby  Co.  v. 
Railroad,  16  Lea,  412,  413;  Tomlinson  v.  Board,  4  Pickle,  14;  Iron  Cos. 
V.  Pace,  5  Pickle,  720;  Grundy  Co.  v.  Coal  Co,  10  Pickle,  304-307. 

9.  Assessors,  examiners,  and  equalizers  are  not  constitutional 
courts. — Board  of  assessors  and  examiners  are  not  constitutional 
courts,  and  every  citizen  has  an  inalienable  right  to  have  all  questions 
touching  his  life,  liberty,  or  property,  heard,  passed  upon,  and  deter- 
mined by  the  regular  constitutional  courts.  Franklin  Co.  v.  Railroad, 
12  Lea,  521,  528-530;  Railroad  v.  Bate,  12  Lea,  573,  577;  Grundy  Co.  v. 
Coal  Co.,  10  Pickle,  305;  Staples  v.  Brown,  5  Gates,  644  (a  city  council 
vested  with  judicial  powers  to  try  contested  elections  is  not  a  court  in 
the  sense  of  the  constitution,  and  its  judgment  cannot  be  made  con- 
clusive). The  board  of  examiners  here  mentioned  are  now  called 
"  board  of  equalizers." — Ed. 

816.  665.  When  owner  claims  the  property  to  be  exempt, 
mode  of  procedure. — In  case  the  owner  of  the  property  denies 


General  Assessment  Law.  173 

the  right  of  the  State,  county,  city,  or  town  to  tax  his  prop- 
erty, and  claims  that  it  is  exempt  by  virtue  of  the  constitution 
or  any  law  or  ordinance,  but  raises  no  question  as  to  the  amount 
or  value  fixed  in  assessing  the  property,  then  such  collector 
shall  submit  the  facts  to  the  comptroller  as  to  the  State  tax, 
to  the  judge  or  chairman  of  the  county  court  as  to  the  county 
tax,  and  to  the  mayor  of  the  city  or  town  as  to  the  municipal 
corporation  taxes ;  and  if,  by  these  several  officers,  or  any  one 
of  them,  he  is  directed  to  proceed  to  the  collection  of  the  taxes, 
he  shall,  immediately  and  without  any  delay,  obtain,  from  any 
justice  of  the  peace  of  his  county,  a  warrant  or  warrants  for 
said  taxes,  and  which  shall  be  served  on  the  owner  of  said 
property,  and  set  for  trial  before  some  justice  of  the  peace  in 
said  county,  and  the  warrants  may  be  for  the  State,  county, 
and  municipal  corporation  taxes,  jointly  or  separately;  and  all 
justices  of  the  peace  are  hereby  given  jurisdiction  to  try  all 
such  cases,  no  matter  what  the  amount,  and  the  same  shall 
be  tried  without  delay,  with  the  right  to  appeal  to  either  party 
to  the  circuit  court,  and  the  appeal  shall  go  to  the  next  succeed- 
ing term  unless  the  court  is  in  session  to  which  the  appeal  is 
taken,  and  in  that  case  the  appeal  shall  be  to  the  term  being 
held,  and  shall  be  entered  and  tried  at  that  term.  (1879,  ch. 
79,  sec.  2.) 

1.  Suit  in  name  of  collector. — The  suit  may  be  brought  in  the  name 
of  the  collector  as  such,  whose  authority  need  not  be  shown  in  the 
warrant,  and  which  cannot  be  questioned  by  a  motion  simply  to  dis- 
miss for  want  of  same.     Wilson  v.  Benton,  11  Lea,  54,  55. 

2.  Assessment  creates  debt,  and  may  be   sued   on   in   chancery. — 

When  the  assessment  is  made,  it  becomes  a  debt  against  the  owner  of 
the  property,  which  may  be  enforced  by  suit  in  chancery  court,  or  in 
the  mode  designated  in  this  statute,  or  in  any  other  legal  mode.  State 
V.  Railroad,  14  Lea,  62;  State  v.  Hirsch,  16  Lea,  43,  44;  State  v.  Bank, 
16  Lea,  117;  Druggist  Cases,  1  Pickle,  449,  464;  Grundy  Co.  v.  Coal  Co., 
10  Pickle,  305.  But  by  Acts  1907,  ch.  602,  sec.  30,  subsec.  5  (5d  here- 
in), ante,  p.  168,  the  back  assessments  and  reassessments  have  the  force 
and  effect  of  judgments  against  the  taxpayer. 

817.  666.  When  wrong  assessment,  and  exemption. — In  case 
the  owner  of  the  property  disputes  both  the  assessment  as  to 


1.74  Tennessee  Tax  Digest. 

amount  and  the  right  to  tax  his  property,  then  he  shall  be  al- 
lowed ten  days  to  have  a  reassessment  before  the  judge  or  chair- 
man of  the  county  court,  and  at  the  end  of  the  ten  days  the 
tax  collector  shall  proceed  as  under  the  foregoing  section. 
(1879,  ch.  79,  sec.  3.) 

Appeal  must  be  tried  within  the  ten  days. — Where  the  appeal  is 
perfected  within  the  ten  days,  and  the  case  is  continued  by  appellant 
beyond  that  period  without  obtaining  a  reassessment,  and  the  county 
judge  or  chairman  dismisses  the  appeal  for  want  of  jurisdiction  to 
make  a  reassessment,  he  cannot  be  compelled  by  mandamus  to  make 
a  reassessment,  because  he  has  no  jurisdiction  of  the  matter  after 
the  expiration  of  the  ten  days  from  the  original  assessment.  Iron 
Cos.  V.  Pace,  5  Pickle,  707. 

818.  667.  Appeals  to  have  precedence. — In  cases  arising  un- 
der this  law  it  shall  be  the  duty  of  courts,  the  circuit  and  su- 
preme courts,  in  case  of  appeal,  to  hear  and  determine  the 
questions  arising  in  preference  to  all  other  cases.  (1879,  ch. 
79,  sec.  4.) 

See  Code,  sec.  4671,  and  note  10  under  sec.  4675. 

819.  668.  Collector  to  make  record  and  oath. — Every  collector 
of  taxes  making  assessments  and  collecting  taxes  under  the 
provisions  hereof  shall  keep  a  book  upon  which  he  shall  enter 
all  property  assessed  by  him,  giving  a  description  of  the  prop- 
erty so  assessed,  the  amount  of  taxes  so  collected,  and  upon  his 
final  settlement  with  the  comptroller  and  with  the  county 
court,  shall  file  a  copy  of  the  same,  under  oath,  stating  that 
said  copy  contains  a  true  and  a  perfect  list  of  all  taxes  so  col- 
lected by  him.     (1879,  ch.  79,  sec.  5.) 

1.  Assessment,  valid  without  record,  when. — An  assessment  made 
in  writing,  specifying  the  property  and  its  assessed  value,  with  the 
amount  of  tax  thereon  due  the  State,  county,  and  municipality,  dated 
and  officially  signed,  is  sufficient.  Wilson  v.  Benton,  11  Lea,  55;  Ar- 
buckle  V.  McCutcheon,  3  Cates,  518.  The  assessment  of  back  taxes, 
made  by  the  proper  officer  upon  legal  notice  and  hearing,  and  writ- 
ten out  in  proper  form  and  signed,  is  valid,  without  being  entered  upon 
the  record  book  as  prescribed  by  this  section.  Grundy  Co.  v.  Coal 
Co;,  10  Pickle,  307: 


General  Assessment  Law.  175 

2.  Railroad  commissioners  to  back  assess  and  reassess  railroads, 
when;  comptroller  formerly  assessed  them,  when  omitted. — The  rail- 
road commissioners  are  ex  officio  the  State  tax  assessors  of  railroads, 
who  are  authorized  to  back  assess  or  to  reassess  railroad  property 
under  Acts  1897,  ch.  5,  sees.  1  and  20;  Acts  1897,  chs.  7  and  10;  Acts 
1898  (ex.  ses.),  ch.  5;  Acts  1901,  ch.  163;  and  especially  Acts  1897,  ch. 
5,  sees.  1  and  20,  and  Acts  1897,  ch.  10,  Code  Supplement  (1904),  pp. 
199-206,  and  compiled  in  this  work  on  pp.  265-280.  Previous  to  these 
statutes,  the  comptroller  of  the  State,  as  collector  of  the  taxes  due  by 
railroads  to  the  State,  was  authorized  and  empowered  to  assess  their 
distributable  property  when  omitted  from  assessment  by  the  regular 
assessors.  State  v.  Railroad,  14  Lea,  59-61;  State  v.  Railroad,  12 
Pickle,  392-406;  Railroad  v.  Williams,  17  Pickle,  149. 

3.  Distributable  railroad  property  to  be  assessed,  back  assessed,  and 
reassessed  by  railroad  commissioners,  and  not  by  county  trustee. — 

Assessment  of  omitted  railroad  property  by  the  county  trustee  for 
county  taxes  before  statutes  providing  for  assessment  by  State  board 
of  assessors.  Shelby  Co.  v.  Railroad,  16  Lea,  401,  410,  411;  State  v. 
Railroad,  12  Pickle,  404-406  (declaring  law  for  back  assessment  of 
railroad  property  under  existing  statutes). 

Assessment  of  railroad  property  omitted  by  railroad  assessor  may 
be  made  by  county  trustee,  and,  on  appeal,  by  the  chairman  of  the 
county  court.  Railroad  v.  Lauderdale  Co.,  16  Lea,  688;  Iron  Cos.  v. 
Pace,  5  Pickle,  716  (inadequately  assessed  property  may  be  reas- 
sessed); Grundy  Co.  v.  Coal,  etc.,  Co.,  10  Pickle,  304;  State  v.  Rail- 
road, 12  Pickle,  401-404  (distinguishing  the  case  of  Railroad  v.  Lau- 
derdale Co.,  16  Lea,  688,  as  applicable  alone  to  the  localized  property 
of  the  railroad,  and  not  to  its  distributable  property,  but  suggesting 
that  the  railroad  property  in  this  case  might  well  have  been  treated  as 
localized  property,  though  this  fact  was  not  mentioned  in  the  opin- 
ion). But  under  the  foregoing  note  2,  it  is  shown  that  the  railroad 
commissioners  are  authorized  by  the  statutes  there  cited  to  assess, 
back  assess,  and  reassess  the  distributable  railroad  property,  and  the 
county  trustee  cannot  do  so. — Ed. 

4.  Special  statutes  for  back  assessments  and  reassessments  are  not 
repealed  by  implication  by  general  assessment  act  omitting  such  provi- 
sions.— Special  statute  for  correction  and  revision  of  the  assessment 
of  back  taxes  is  not  repealed  by  implication  by  general  assessment 
act  omitting  such  provisions  in  the  special  statute.  Iron  Cos.  v.  Pace, 
■5  Pickle,  707,  710-719;  Zickler  v.  Bank,  20  Pickle,  299  (but  our  latest 
general  revenue  statute  repeals  all  earlier  ones). 

5.  Code  section  omitted,  because  in  this  act. — Section  820  of  the 
Code  is  omitted  here,  because  its  provisions  are  suspended  or  super- 
seded by  the  fuller  provisions  contained  in  section  38  of  this  act,  as 
shown  on  p.  200. 


176  Tennessee  Tax  Digest. 

821.  Taxes  barred  after  six  years. — All  State,  county,  school, 
railroad,  and  municipal  taxes  assessed  on  property,  and  all 
State,  county,  or  municipal  privilege  taxes,  and  all  poll  taxes, 
shall  be  barred,  and  any  lien  for  such  taxes  be  canceled  and 
extinguished,  unless  the  same  are  collected,  or  suits  for  the 
collection  shall  have  been  instituted  within  six  years  from  the 
first  of  January  of  the  year  for  which  such  taxes  accrued. 
(1885,  ch.  24,  sec.  1.) 

822.  Duty  of  court  when  statute  pleaded  and  sustained. — It 

shall  be  the  duty  of  the  coiirt  in  which  proceedings  con- 
cerning the  collection  of  taxes  may  be  brought,  where  the 
same  shall  be  barred  under  the  provision  of  the  preceding  sec- 
tion, when  this  statute  is  pleaded,  and  the  truth  of  the  plea 
appears  to  the  satisfaction  of  the  court,  to  dismiss  the  cause, 
and  order  that  the  officer  having  the  respective  tax  books  in 
charge,  enter  thereon,  opposite  the  name  of  the  taxpayer,  a 
memorandum  of  the  judgment  of  the  court.  (1885,  ch.  24, 
sec.  2.) 

Municipal  taxes  not  barred  before  statute. — Before  this  statute,  it 
was  held  that  municipal  taxes  were  not  barred  by  the  statutes  of  lim- 
itations. Memphis  v.  Looney,  9  Bax.,  134-136;  Sims  v.  Chattanooga, 
2  Lea,  700;  Elliott  v.  Williamson,  11  Lea,  42. 

Judgment  against  revenue  collector  is  not  "back  taxes." — A  judg- 
ment against  a  defaulting  collector  of  revenue  and  his  sureties  is  not 
**  back  taxes  "  in  the  sense  of  the  statute  authorizing  the  payment  of 
back  taxes  in  the  certificates  of  indebtedness  issued  in  substitution  of 
the  notes  of  the  Bank  of  Tennessee  under  Acts  1883,  ch.  104.  Gaines 
V.  Galbreath,  14  Lea,  360,  369. 

LIEN  FOR  TAXES. 

(Section  31.) 

Sec.  31.  Lien  for  taxes,  and  extent  thereof. — The  assessed 
taxes  on  all  real  estate,  personalty,  railroad,  telegraph  and  tel- 
ephone companies,  and  all  damages  and  costs  accruing  thereon, 
shall  be  and  remain  a  first  lien  upon  such  property  from  the 
tenth  of  January  of  each  and  every  year  for  the  taxes  of  that 
year ;  and  said  taxes  shall  be  a  lien  upon  the  fee  in  said  prop- 


General  Assessment  Law.  177 

erty,  and  not  merely  upon  the  interest  of  the  person  to  whom 
said  property  is  or  ought  to  be  assessed,  but  to  any  and  all 
other  interests  in  said  property,  whether,  in  reversion  or  re- 
mainder or  of  lienors,  or  of  any  nature  whatever,  and  the  whole 
proceeding  for  collection  of  taxes  from  the  assessment  to  sale 
for  delinquent  [delinquency]  shall  be  a  proceeding  in  rem,  and 
shall  not  be  invalid  on  account  of  such  land  having  been  listed 
or  assessed  for  taxation  to  any  one  as  owner  or  owners  or  to 
any  person  or  persons  not  the  owner  or  owners  or  to  unknown 
owner  or  owners ;  provided,  however,  that  where  there  is  as- 
sessable under  this  act  a  leasehold  interest  in  real  estate  or  any 
improvements  on  real  estate,  which  said  real  estate  is  exempt 
from  taxation  in  the  hands  of  and  to  the  owner  thereof,  the 
taxes  assessed  against  such  leasehold  interest  or  interest  in 
improvements  on  such  exempt  real  estate  shall  be  a  lien  only 
upon  such  leasehold  interest  or  interest  in  improvements,  and 
not  upon  the  interest  of  the  owner  of  the  fee  or  the  remainder 
or  reversion  of  the  fee. 

See  Acts  1897,  ch.  5,  sec.  15,  post,  p.  276;  Acts  1901,  ch.  48,  sec.  10, 
post,  p.  282. 

1.  Tax  lien  is  superior  to  mortgage  lien. — The  tax  lien  is  superior 
to  the  mortgage  lien,  regardless  of  the  time  when  the  taxes  accrue, 
whether  before  or  after  the  execution  of  the  mortgage;  and  in  a  fore- 
closure suit,  the  taxes  will  be  paid  out  of  the  proceeds  of  the  sale. 
Dunn  V.  Dunn,  IS  Pickle,  598,  599-612. 

2.  Tax  lien  lost  by  laches,  when. — The  lien  for  taxes  may  be  lost 
by  laches,  and  is  lost  where  an  action  to  enforce  the  lien  is  permitted 
to  slumber  in  the  court  for  eleven  years  without  the  taking  of  a  single 
St :?  therein;  and  the  lien  so  lost  ceases  to  be  an  incumbrance  upon 
the  land  within  the  meaning  of  the  covenants  of  a  warranty  deed  con- 
veying the  same,  and  a  payment  of  such  taxes  by  the  purchaser  does 
not  entitle  him  to  reimbursement  by  the  seller.  Robinson  v.  Bierce, 
18  Pickle,  428,  433-438. 

3.  Lien  against  whole  estate,  including  remainder  estate,  though 
land  is  assessed  to  life  tenant  only. — Our  statutes  (Acts  1897,  ch.  1, 
sees.  4  (1),  27;  1899,  ch.  435,  sees.  5  (1),  33;  1901,  ch.  174,  sees.  5  (1). 
32;  1903,  ch.  258,  sees.  5  (1),  32)  create  a  lien  for  taxes  against  the 
■yvhole  estate,  including  the  remainder  estate,  although  the  land  is  as- 


178  Tennessee  Tax  Digest. 

sessed,  and  is  assessable,  to  the  life  tenant  only,  and  thus  change  the 
previously  existing  law.  Hadley  v.  Hadley,  6  Gates,  156,  158-164.  As 
to  the  previously  existing  law,  see  Ferguson  v.  Quinn,  13  Pickle,  48. 
The  above  statute  is  not  materially  different  on  this  point  from  the 
provisions  of  the  statutes  construed  as  shown  in  this  note,  and  the 
same  construction  should  be  given  to  the  above  statute  as  that  given 
to  the  statutes  so  construed. — Ed. 

4.  Statutes  making  taxes  assessed  to  a  life  tenant  a  lien  on  re- 
mainder estate  are  constitutional. — Our  statutes  (Acts  1897,  ch.  1, 
sees.  4  (1),  27;  1899,  ch.  435,  sees.  5  (1),  33;  1901,  ch.  174,  sees.  5  (1), 
32;  1903,  ch.  258,  sees.  5  (1),  32)  creating  a  lien  against  the  remainder 
estate,  where  the  land  is  assessed  to  the  life  tenant,  are  not  repug- 
nant to  the  provisions  of  our  State  and  federal  constitutions  (State 
const.,  art.  2,  sec.  28;  art.  1,  Sec.  8;  U.  S.  const.,  14th  am.),  requiring 
all  property  to  be  taxed  according  to  its  value,  and  forbidding  the 
deprivation  of  property  without  due  process  of  law.  Hadley  v.  Had- 
ley, 6  Gates,  156,  159-175,  citing  numerous  cases.  And,  for  the  same 
reason,  the  above  statute  is  constitutional. — Ed. 

5.  Penalty  on  taxes  against  life  tenant  does  not  attach  to  remainder 
estate  for  nonpayment  by  life  tenant. — The  remainder  estate  is  not 
liable  for  the  penalty  prescribed  by  statute  for  the  nonpayment  of 
taxes,  where  assessed  to  life  tenant  And  not  paid  by  him,  although 
such  remainder  estate  is  liable  for  the  taxes.  Hadley  v.  Hadley,  6 
Gates-,  156,  175,  176,  citing  and  construing  Acts  1897,  ch.  1,  sees.  59,  66; 
Acts  1899,  ch.  435,  sec.  50;  Acts  1901,  ch.  174,  sec.  49;  Acts  1903,  ch. 
258,  sec.  49. 

COUNTY  BOARD  OF  EQUALIZERS. 

(Sections  32-32z.) 

Sec.  32.  Qualifications;  eligibility;  election;  powers;  cities 
to  appoint  same,  when. — The  quarterly  court  of  each  county 
shall,  at  the  April  session,  from  the  dififerent  sections  of  the 
county,  elect  five  (5)  freeholders  and  taxpayers,  each  of  whom 
shall  have  been  a  citizen  of  the  county  for  not  less  than  six 
years — provided,  that  no  person  shall  be  elected  who  has  served 
on  the  county  board  of  equalization  within  five  years  next  be- 
fore said  election ;  and  provided,  further,  that  justices  of  the 
peace  shall  be  ineligible  to  election  on  said  board — who  shall 
constitute  a  county  board  of  equalizers  invested  with  the  pow- 
ers and  duties  of  equalizing  assessments  and  computing  values 
for  taxation  as  hereafter   ["  hereinafter,"  in  sections  32f-32i, 


General  Assessment  Law.  17^ 

321,  32m,  and  32t]  prescribed ;  provided,  however,  in  taxing 
districts  of  a  population  of  60,000  or  over  according  to  the 
federal  census  of  1900  or  any  subsequent  federal  census,  two 
members  of  the  board  shall  be  appointed  by  the  city  council 
or  existing  governing  board  of  such  taxing  district;  and  pro- 
vided, further,  that  in  cities  having  a  population  of  not  less 
than  5,000  nor  more  than  60,000  one  member  of  said  board  shall 
be  appointed  by  the  city  council  or  governing  board  of  such 
city. 

Sec.  32a.  County  judge  or  chairman  to  appoint,  when. — If 
said  court  shall  fail  to  elect,  the  judge  or  chairman  of  the 
county  shall  appoint  the  members  of  the  board,  and  shall  also 
fill  such  vacancies  as  may  occur. 

Sec.  32b.  Meeting  and  sitting  of  board. — Said  county  board 
of  equalizers  shall,  the  first  Monday  in  June  of  each  year,  meet 
and  sit  in  regular  session  as  necessity  may  require  until  the 
equalization  has  been  completed,  but  not  to  sit  longer  than  six 
days  in  counties  having  a  population  of  10,000  or  under  by  the 
federal  census  of  1900  or  any  subsequent  federal  census,  and 
ten  days  in  counties  having  a  population  of  over  10,000  and 
under  20,000  by  the  federal  census  of  1900  or  any  subsequent 
federal  census,  and  fifteen  days  in  counties  having  a  popula- 
tion of  over  20,000  and  under  35,000,  and  twenty-five  days  in 
counties  having  a  population  of  over  35,000,  the  last  federal 
census  to  govern ;  but  the  county  judge  or  chairman,  when  the 
court  cannot  act,  may  extend  the  time,  if  in  his  judgment  the 
public  welfare  shall  require  it,  but  not  beyond  the  time  here- 
inafter provided  for  a  return  [of]  assessment  to  the  county 
court  clerk. 

Sec.  32c.  Organization  of  board;  quorum;  record;  compen- 
sation.— Each  board  of  equalizers  shall  elect  one  of  its  mem- 
bers a  chairman  and  one  secretary  of  the  board,  and  a  major- 
ity of  the  board  shall  constitute  a  quorum  for  the  transaction 
of  business.  Said  board  shall  keep  a  daily  record  of  its  trans- 
actions, and  sign  the' same,  and  its  members  shall  be  paid  by 


i8o  •     Tennessee  Tax  Digest. 

the  county  a  compensation  for  their  services  not  to  exceed  $2 
per  day. 

Sec.  32d.  Assessment  lists  to  be  delivered  to  board  by 
county  court  clerk. — The  county  court  clerk  shall,  at  the  first 
day's  session  of  the  board,  deliver  the  county  assessment  lists 
or  rolls  to  said  board  for  its  consideration. 

Sec.  32e:.  Board  to  turn  records,  papers,  and  assessment  lists 
over  to  county  court  clerk. — Upon  the  completion  of  the  du- 
ties of  the  board,  the  records  and  papers  of  the  board  shall  be 
turned  over  to  the  clerk  of  the  county  court  for  preservation, 
together  with  the  assessment  lists. 

See  sec.  32n,  post,  p.  184. 

Sec.  32f.  Duties  and  powers  of  board. — It  shall  be  the  duty 
of  the  board  to  carefully  examine,  compare,  and  equalize  the 
county  assessments  ;  to  eliminate  from  its  lists  property  exempt 
from  taxation ;  to  hear  any  just  complaints  of  any  party  or  par- 
ties feeling  aggrieved  on  account  of  excessive  assessment  of 
property,  and  if,  in  their  judgment,  the  property  is  assessed  at 
more  than  its  actual  cash  value,  it  shall  be  reduced  to  the 
actual  cash  value  of  the  same ;  to  correct  any  and  all  errors 
arising  from  clerical  mistakes  or  otherwise  that  may  come  or 
be  brought  to  the  attention  of  the  board,  and  the  corrections 
made,  if  any,  shall  be  entered  upon  the  assessment  books,  with- 
out in  any  way  altering  the  assessment  lists.  Said  board  shall 
have  the  power,  and  it  is  hereby  made  the  [its]  duty,  to  in- 
crease or  lower  the  entire  assessment  roll  or  any  assessment 
contained  therein  so  as  to  equalize  the  assessment  of  all  prop- 
erty contained  therein,  and  make  such  assessment  conform 
to  the  actual  cash  value  of  the  property  described  in  the  as- 
sessment. If  the  property  described  in  said  assessment  lists 
or  any  part  thereof  shall  have  been  assessed  at  less  than  the 
actual  cash  value  thereof,  the  value  of  the  same  shall  be  in- 
creased so  as  to  conform  to  the  actual  cash  value  thereof;  or  if 
any  property  designated  in  said  assesssment  lists  shall  have 


General  Assessment  Law.  i8r 

been  assessed  at  more  than  the  actual  cash  value  thereof,  the 
same  shall  be  reduced  so  as  to  conform  to  the  actual  cash  value 
thereof ;  it  being  the  intention  of  this  act  that  the  county  board 
of  equalizers  shall  equalize  and  compute  the  value  of  all  the 
property  in  the  county  upon  the  standard  of  the  actual  cash 
value  thereof,  estimated  at  the  amount  of  money  the  property 
would  sell  for  if  sold  at  a  fair,  voluntary  sale. 

Duty  of  county  boards  to  observe  rules  and  the  regulations  pre- 
scribed by  the  State  board  of  equalization.  See  sec.  37  (14a),  post, 
p.  197. 

Board  cannot  alter  or  change  assessments  of  lands  for  previous 
year,  when. — The  county  board  of  equalizers  have  no  power  to  change 
or  alter  assessments  of  lands  made  the  previous  year  and  standing  un- 
der the  law  for  the  current  year,  except  in  cases  specifically  designated 
in  Acts  1907,  ch.  602,  in  sees.  19  and  20  (sees.  19-20d  herein,  ante,  pp. 
138,  139),  and  in  such  cases  it  is  the  primary  duty  of  the  assessor  to 
make  reassessments  of  lands.     Opinion  of  Attorney-General  Gates. 

Sec.  32g.  Notice  to  property  owner  when  assessment  is  in- 
creased.— No  assessment  shall  be  increased  by  the  county 
board  of  equalizers  until  the  property  owner  or  owners  afTected 
by  said  increase  shall  have  been  notified  and  given  an  opportu- 
nity to  be  heard. 

Sufficiency  of  notice  cannot  be  considered  or  passed  upon  by  county 
trustee. — Regardless  of  the  sufficiency  of  the  required  notice,  to  a 
property  owner,  of  the  increase  of  assessments,  the  county  trustee 
must  require  the  payment  of  the  taxes  as  certified  to  him,  and  cannot 
consider  or  pass  upon  the  sufficiency  of  such  notice.  Opinion  of  At- 
torney-General Gates. 

5ec.  32h.  Board  may  examine  witnesses  and  papers;  obtain 
evidence;  and  administer  oaths;  perjury  of  witnesses. — The 
board  may  examine  any  person  or  persons  as  witnesses,  and 
hear  any  proof  that  may  be  offered  by  any  taxpayer  [in]  or 
about  any  question  touching  the  value  of  any  property,  or  of 
property  described  in  the  assessment  roll.  Said  board  shall 
have  the  power  and  authority  to  send  for  persons  and  papers, 
to  examine  and  enforce  the  attendance  of  witnesses,  and  obtain 


1 82        •  Tennessee  Tax  Digest. 

any  evidence  or  information  that  may  be  deemed  material  in 
the  performance  of  its  duties.  Each  member  of  the  board  shall 
have  the  power  to  administer  an  oath,  and  any  person  who 
shall  willfully  or  corruptly  swear  falsely  to  any  material  fact 
before  said  board  shall  be  guilty  of  perjury  and  indictment  [in- 
dictable] for  such  offense. 

Sec.  32i.  Property  owner's  right  of  complaint  for  inadequacy 
of  assessments;  board  to^  hear  evidence,  and  equalize  assess- 
ments.— Any  owner  of  property  liable  for  taxation  in  the  State 
shall  have  the  right,  in  person  or  by  his  agent,  to  make  com- 
plaint before  said  board  that  other  property  or  properties  in 
the  county  have  been  assessed  at  less  than  the  actual  cash 
value  thereof  or  at  a  less  percentage  of  value  than  complain- 
ant's own  property.  Upon  such  complaint  being  made  before 
the  board,  it  may  hear  any  evidence  or  witness  offered  by 
the  complainant,  or  may  take  such  steps  as  it  may  deem  ma- 
terial to  the  investigation  of  the  complaint,  and  pass  upon  the 
question  justly  and  equitably  according  to  the  standard  here- 
in established  of  an  actual  cash  valuation  of  property.  The 
board  may  inquire  as  to  the  valuation  of  the  various  classes  of 
property  in  the  respective  districts  and  wards  of  the  county, 
and  make  such  changes  by  way  of  increase  or  decrease  in  the 
valuation  as  may  be  necessary  to  equalize  the  same  as  between 
the  districts  and  wards,  and  to  determine  the  rate  per  cent, 
of  increase  or  decrease  to  be  added  or  deducted  in  order  to 
make  a  just  and  equitable  equalization  in  the  respective  dis- 
tricts and  wards,  so  as  to  conform  throughout  the  county  to  a 
just  and  equitable  standard,  which  standard  in  such  case  shall 
not  be  less  than  the  actual  cash  value  of  the  property. 

Sec.  32j.  County  board  to  report  to  State  board. — The 
county  board  of  equalizers  shall  make  out  and  transmit  to  the 
State  board  of  equalization  a  summary,  showing  the  number 
and  value  of  acres  assessed,  the  number  and  value  of  town  lots 
and  improvements  thereon,  the  value  of  personal  property  as- 
sessed, the  number  of  polls  assessed,  and  also  a  brief  summary 


General  Assessment  Law.  183 

of  all  the  testimony  taken  before  the  board  in  regard  to  the 
equalization  of  property. 

Sec.  32k.  Tabulated  statement  of  sales  to  be  made  by  board 
and  county  register ;  and  it  or  a  certified  copy  to  be  forwarded 
to  the  State  board. — If  there  should  be  upon  the  assessment 
roll  any  lots  or  parcels  of  realty  sold  at  a  voluntary  sale,  evi- 
denced by  registration  within  twelve  months  before  the  meet- 
ing of  the  board,  it  shall  be  the  duty  of  said  board  and  of  the 
county  register  to  tabulate  the  same  by  civil  districts  and 
wards,  and  the  assessed  and  equalized  value  of  said  lot  or  par- 
cel, and  for  this  purpose  said  board  and  the  county  register 
shall  examine  the  registration  book  [books]  of  the  county,  but 
the  description  of  the  property  need  not  be  sent  [set]  out ;  pro- 
vided, the  name  of  the  grantor  and  grantee  are  included  with 
said  other  said  facts  in  said  tabulation.  The  sale  price  of  such 
realty  in  the  respective  districts  and  wards  may  be  considered 
by  the  board  as  evidence  in  computing  the  values  of  like  prop- 
erty in  the  same  ward  or  district,  allowing  due  consideration 
for  the  differences  between  cash  and  credit  sales,  and  giving 
such  evidence  such  weight  as  it  may  be  fully  entitled  to  in  con- 
nection with  other  evidence  before  the  board.  It  shall  be  the 
duty  of  said  board  before  the  adjournment  of  the  same  to  for- 
ward said  tabulated  statement  or  a  certified  copy  thereof  to  the 
State  board  of  equalization. 

See  sec.  32r,  post,  p.  185. 

Sec.  321.  Board  to  examine  assessors. — It  shall  be  the  duty 
of  the  said  board  to  bring  before  it  each  assessor  and  deputy 
assessor  of  the  county  and  propound  to  him  such  questions 
as  are  in  the  opinion  of  the  board  proper  to  ascertain  the  man- 
ner in  which  assessors  arrived  at  the  value  of  the  property  as- 
sessed by  them  and  such  questions  as  will  aid  said  board  in  the 
equalization  of  values. 

See  sec.  32w,  post,  p.  187. 


1 84  Tennessee  Tax  Digest. 

Sec.  32m.  Board's  action  is  final,  except  revision  or  change 
by  State  board. — When  the  county  board  of  equalizers  shall 
have  determined  the  matters  of  equalization  and  values  before 
it  and  within  its  jurisdiction,  such  action  shall  be  final,  except 
in  so  far  as  the  same  may  be  revised  or  changed  by  the  State 
board  of  equalization. 

Sec.  32n.  Board's  certificate  to  assessment  rolls  upon  return- 
ing same  to  county  court  clerk. — Upon  returning  the  assess- 
ment rolls  of  the  county  to  the  county  court  clerk,  the  said 
board  of  equalizers  shall  append  to  or  indorse  upon  the  same 
a  certificate  signed  by  each  member,  viz. : 

We,  the  undersigned  members  of  the  board  of  equalizers  of 

the  county  of  ,  do  hereby  officially  certify  that  we  have 

equalized,  computed,  and  fixed  the  values  of  all  properties  set 
out  in  the  assessment  rolls  of  said  county  upon  the  standard 
of  the  actual  cash  value  of  the  same  by  raising  the  values  of 
all  properties  assessed  at  less  than  the  actual  cash  value  there- 
of to  the  actual  cash  value  of  the  same,  or  by  reducing  the 
values  of  all  properties  assessed  at  a  greater  than  the  actual 
cash  value  thereof  to  the  actual  cash  value  of  the  same,  and 
otherwise  faithfully  and  honestly  obeyed  the  requirements  of 
the  assessment  laws  of  the  State  and  kept  our  oaths  of  office. 

Witness  our  hands  this day  of . 

See  sec.  32e,  ante,  p.  180. 

Sec.  32o.  Oath  of  members  of  board  before  assuming  duties. 
— Each  member  of  the  county  board  of  equalization,  before  en- 
tering upon  the  discharge  of  the  duties  of  his  office,  shall,  be- 
fore the  judge  or  chairman  of  the  county  court,  take  and  sub- 
scribe to  the  following  oath,  to  be  filed  with  the  clerk  of  the 
county  court,  viz. : 

State  of  Tennessee, county. 

I, ,  member  of  the  board  of  equalization  of  said  county, 

.do  hereby  solemnly  swear  (or  affirm)  that  I  will,  without  fear, 
favor,  or  affection,  perform  the  duties  required  of  me  by  my 
oath  of  office  and  the  laws  of  the  State ;  that  I  will  carefully 
examine,  compare,  and  equalize  all  assessment  lists  and  values 


General  Assessment  Law.  185 

of  property  in  said  county  designated  in  the  assessment  rolls, 
and  equalize,  fix,  and  compute  the  value  of  all  such  properties 
upon  the  standard  of  an  actual  cash  valuation  as  directed  by 
the  laws  of  the  State  by  raising  the  value  of  all  properties  as- 
sessed at  less  than  the  actual  cash  value  of  the  same  to  the 
actual  cash  value  thereof,  and  by  reducing  the  values  of  all 
properties  assessed  at  greater  than  the  actual  cash  value  of  the 
same  to  the  actual  cash  value  thereof,  and  in  all  respects  faith- 
fully, honestly,  and  impartially  do  and  perform  each  and  ev- 
ery duty  imposed  upon  me  as  a  member  of  said  board  by  the 

laws  of  the  State.  '■ . 

Sworn  to  before  me,  this  the day  of .       — . 

Sec.  32p.  Certified  copies  of  oaths  to  be  sent  to  State  board, 
when. — On  request  of  the  State  board  of  equalizers  the  clerk 
of  the  county  court  shall  make  certified  copies  of  said  oaths 
and  forward  the  same  to  the  said  State  board  of  equalizers. 

Sec.  32q.  Unlawful  for  member  of  board  to  act  without  tak- 
ing oath. — It  shall  be  unlawful  for  any  member  of  a  county 
board  of  equalization  to  enter  upon  or  undertake  to  discharge 
the  duties  of  his  office  without  first  taking,  before  entering 
upon  the  duties  of  his  office,  the  oath  hereinbefore  provided. 

Sec.  32r.  Unlawful  for  board  to  fail  to  send  tabulated  state- 
ment of  sales  or  certified  copy  thereof  to  State  board. — It  shall 
be  unlawful  for  any  county  board  of  equalizers,  or  any  mem- 
ber thereof,  to  fail,  refuse,  or  neglect  to  prepare  and  promptly 
forward  to  the  State  board  of  equalization  a  comparative  taou- 
lated  statement  (or  certified  copy  thereof),  to  be  taken  from 
the  register's  office  and  assessment  list  as  hereinbefore  pro- 
vided. 

See  sec.  32k,  ante,  p.  183. 

Sec.  32s.  Board  to  report  assessors  for  inadequate  assess- 
ments; proceedings  against  assessors  by  district  attorney  or 
revenue  agent. — It  shall  be  the  duty  of  the  members  of  the 
county  board  of  equalizers,  when  it  is  known  to  or  reasonably 
suspected  by  any  one  of  them  that  any  assessor  or  deputy  has 


i86  Tennessee  Tax  Digest. 

knowingly,  willfully,  or  negligently  assessed  any  property  at 
less  than  the  actual  cash  value  of  same,  to  report  the  same  to 
the  district  attorney  or  a  revenue  agent  of  the  State,  whose 
duty  it  shall  be,  upon  receiving  such  information,  to  institute 
proceedings  against  the  assessor  upon  his  bond  to  recover  the 
penalty  hereinafter  prescribed. 

See  sec.  33,  post,  p.  188;  sec.  77h,  post,  p.  254. 

Sec.  32t.  Unlawful  for  board  to  equalize  assessments  at  less 
than  actual  cash  value. — It  is  hereby  declared  unlawful  for  any 
county  board  of  equalization,  or  any  member  thereof,  to  will- 
fully, knowingly,  or  negligently  compute,  fix,  or  equalize,  or  to 
willfully,  knowingly,  [or]  negligently  permit  or  suffer  the  same 
to  be  done,  the  value  of  any  property  at  less  than  its  actual 
cash  value. 

Sec.  32u.  Proceedings  against  county  board  for  penalty  for 
equalizing  at  less  than  cash  value ;  duty  of  State  board,  comp- 
troller, district  attorney,  and  revenue  agent. — If  in  equalizing 
the  properties  it  shall  come  to  the  knowledge  of  the  State 
board  of  equalization,  or  should  it  have  reasonable  grounds 
to  believe  such  is  the  case,  that  any  county  board  of  equal- 
izers, or  any  member  thereof,  has  violated  this  provision,  it 
shall  be  the  duty  of  said  State  board  of  equalization  to  imme- 
diately notify  the  comptroller  of  the  treasury  of  the  same,  and 
it  shall  thereupon  be  the  duty  of  said  comptroller  to  immedi- 
ately direct  a  revenue  agent  of  the  State,  or  the  district  attor- 
ney of  the  district  in  which  the  offense  is  committed,  to  insti- 
tute proceedings  to  recover  the  penalty  hereinafter  prescribed, 
which  said  direction  shall  be  complied  with  by  such  district  at- 
torney or  revenue  agent. 

See  sees.  33  and  33a,  post,  pp.  188  and  189;  sec.  77h,  post,  p.  254. 

Sec.  2i2Y.  County  boards  to  report  taxpayers  not  swearing 
to  schedule  or  returning  same,  when;  State  board  to  do  so; 
proceedings  against  assessors  for  failure  to  report;  prosecu- 
tion of  taxpayers  for  failure ;  neglect  of  board  is  unlawful. — It 


General  Assessment  Law.  187 

shall  be  the  duty  of  the  county  board  of  equalizers  to  investi- 
gate as  to  whether  assessors  or  deputy  [deputies]  have  made 
and  transmitted  the  list,  to  the  district  attorney,  of  taxpayers 
who  shall  have  failed  or  refused  to  take  the  oath  of  affirmation 
required  by  law  to  tax  schedules,  or  who  have  refused,  neg- 
lected, or  failed  to  return  tax  schedules  as  required  by  law ;  and 
if  the  assessor  has  failed  to  perform  this  duty,  then  said  board 
shall  report  the  same  to  the  district  attorney  or  to  a  revenue 
agent  of  the  State,  whose  duty  it  shall  then  be  to  institute  pro- 
ceedings against  the  assessor  for  the  penalty  herein  prescribed ; 
and  in  case  of  such  a  failure  on  the  part  of  the  assessor,  it  shall 
be  the  duty  of  the  State  board  of  equalization  to  prepare  and 
transmit  to  the  district  attorney  a  list  of  the  taxpayers  who 
shall  have  failed  to  perform  the  requirements  of  this  act  here- 
inbefore set  out,  and  thereupon  such  district  attorney  shall 
ex  officio  prosecute  the  delinquents ;  and  it  shall  be  unlawful 
for  the  county  board  of  equalizers  and  the  members  thereof 
to  fail,  refuse,  or  neglect  to  perform  this  duty  before  the  com- 
pletion of  their  duties  of  equalization. 

Sec.  32w.  Unlawful  for  board  to  fail  to  transmit  answers  of 
assessors. — It  shall  be  unlawful  for  the  members  of  any  county 
board  of  equalizers  to  fail,  refuse,  or  neglect  to  report  and 
transmit  to  a  district  attorney  or  State  revenue  agent  such  an- 
swers of  assessors  or  deputy  assessors,  elsewhere  required  in 
this  act  [section  321],  as  show  or  indicate  they  have  assessed 
any  property  at  less  than  the  actual  cash  value  of  the  same. 

See  sec.  321,  ante,  p.  183. 

Sec.  32x.  Officials'  neglect  to  perform  duties  is  a  misde- 
meanor; fine. — It  shall  be  unlawful  and  a  misdemeanor  for 
any  judge  or  chairman  of  the  county  court  or  clerk  of  the 
county  court  or  county  register  to  fail,  refuse,  or  neglect  to 
do  and  perform  any  duty  imposed  by  this  act  with  regard  to 
returning  or  forwarding  statements  to  the  State  board  of  equal- 
ization as  provided  for  in  this  act,  and  upon  conviction  the  of- 
fender shall  be  fined  not  less  than  $50  and  not  more  than  $100. 


1 88  Tennessee  Tax  Digest. 

Sec.  32y.  Assessment  to  be  prepared  for  board,  how. — The 
books  prepared  for  the  use  of  the  assessor  shall  have  two  ad- 
ditional columns  after  the  total  valuation  column  for  the  pur- 
pose of  showing  the  action,  if  any,  of  the  county  board  of 
equalizers  on  assessments,  one  of  which  shall  show  the  in- 
crease and  the  other  the  decrease  in  valuation  made  by  said 
board.  These  two  columns  shall  be  added  to  get  the  total 
increase  and  decrease  in  the  district. 

Sec.  32z.  County  court  clerk  to  prepare  tabulated  statement 
and  mail  same  to  State  board;  fine  and  penalty  for  failure. — 
The  clerk  of  the  county  court  shall,  within  ten  days  after  the 
board  of  equalization  adjourns,  make  out  a  tabulated  state- 
ment by  districts  and  wards,  showing  the  number  of  acres  as- 
sessed and  value,  the  number  of  lots  assessed  and  assessed 
value,  the  value  of  personalty  assessed,  the  total  value  of  all 
property,  and  the  total  increase  and  decrease  made  by  the 
board  of  equalization  in  each  district,  and  shall  forward  said 
statement  to  the  State  board  of  equalization  by  registered  mail. 
The  clerk  shall  be  liable  to  a  fine  of  $10  each  day  he  fails  to 
mail  said  statement  to  said  State  board  of  equalization,  which 
shall  be  in  addition  to  the  penalty  hereinafter  prescribed. 

See  sees.  33-36,  embraced  under  next  heading  below. 

MISDEMEANORS    AND    PENALTIES    FOR    VIOLATION    OF 

THIS  ACT. 

(Sections  33-36.) 

Sec.  33.  Penalty  for  failure  in  performance  of  duties;  recov- 
erable from  assessors  and  equalizers  by  motion  or  suit. — Each 
assessor  or  deputy  assessor  or  member  of  the  county  board 
of  equalizers  who  violates,  neglects,  or  fails  or  refuses  to  com- 
ply with  any  of  the  provisions  of  this  act,  unless  the  same  is 
otherwise  expressly  made  punishable  as  a  misdemeanor,  shall 
pay  and  forfeit  to  the  State  of  Tennessee  the  sum  of  not  less 
than  $50  nor  more  than  $100  for  each  offense,  which  penalty 
shall  be  recovered  of  the  offender  and  his  sureties  on  his  bond 


General  Assessment  Law.  I89 

in  the  case  of  assessors  and  deputies  and  of  the  members  of  the 
board  of  equalizers  personally,  in  any  court  of  record  in  the 
county  or  before  any  justice  of  the  peace  of  the  county,  by 
motion  on  five  days'  notice  or  by  suit  instituted  for  the  pur- 
pose. 

Sec.  33a.   Whose  duty  to  institute  proceedings. — It  shall  be 

the  duty  of  each  district  attorney,  revenue  agent  of  the  State, 
and  county  judge  or  chairman,  when  it  comes  to  his  knowl- 
edge, or  he  has  reasonable  grounds  to  believe  that  the  provi- 
sions of  this  act  have  been  violated,  to  institute  proceedings 
by  such  motion  or  suit  to  recover  the  penalties  prescribed  by 
this  act. 

See  sec.  37,  subsec.  15,  post,  p.  197. 

Sec.  34.  Compensation  not  to  be  drawn  till  duties  performed 
by  assessors  and  equalizers,  except  in  certain  counties. — It 

shall  be  unlawful  for  any  assis^^tif  oV' deputy  assessor  or  any 
member  of  any  county  board  of  equalizers  to  draw  or  receive 
any  compensation  for  services,  or  for  any  county  judge  or 
chairman  to  issue  any  warrant  for  the  same,  until  such  as- 
sessor or  deputy  assessor  or  member  of  said  board  shall  have 
fully  kept  and  performed  each  and  every  one  of  the  require- 
ments of  this  act,  and  the  failure  to  keep  and  perform  any  of 
the  same  shall  be  held  and  deemed  a  waiver  of  any  right  to 
any  compensation  for  services ;  and  provided,  further,  that  this 
section  shall  not  apply  to  counties  having  a  population  of  60,- 
000  or  more,  in  which  case  the  salary  shall  be  paid  monthly  by 
warrant  of  the  county  judge  on  the  county  trustee. 

Sec.  35.  Misdemeanor  for  officials  to  fail  to  observe  this  act ; 
fine. — Any  judge  or  chairman  of  the  county  court  or  clerk  of 
the  county  court  or  district  attorney  or  revenue  agent  who 
fails,  neglects,  or  refuses  to  obey  and  observe  the  require- 
ments imposed  upon  him  by  this  act  shall  be  guilty  of  a  misde- 
meanor, and  upon  conviction  shall  be  fined  not  less  than  $50 
nor  more  than  $100. 


190  Tennessee  Tax  Digest. 

Sec.  36.   Oaths  to  be  preserved  by  county  court  clerk. — The 

clerk  of  each  county  shall,  in  a  well  bound  book,  which  the 
county  shall  furnish  at  its  expense,  keep  and  preserve  the  said 
oaths  prescribed  by  this  act,  to  be  taken  by  assessors,  deputies, 
and  members  of  county  boards  of  equalizers,  except  the  oath 
of  members  of  county  boards  of  equalizers,  to  be  forwarded  to 
the  State  board  of  equalizers. 

STATE  BOARD  OF  EQUALIZATION. 

(Section  37.) 

Sec.  Z7 .  Creation  of  board,  powers  and  duties.— The  secre- 
tary of  State,  treasurer,  and  comptroller  of  the  treasury  of  the 
State,  and  their  successors  in  office,  are  hereby  created  a  State 
board  of  equalization  and  invested  with  the  powers  and  re- 
quired to  perform  the  duties  hereinafter  prescribed,  yiz. : 

(1)  Organization,  sessions,  quorum,  records  to  be  made  and 
kept. — Said  board  shall  hold  its  sessions  at  the  Capitol,  Nash- 
ville, Tennessee,  at  the  first  session  of  which  it  shall  elect  one 
of  its  members  chairman  and  one  secretary  of  the  board.  A 
majority  of  the  board  shall  constitute  a  quorum  for  the  trans- 
action of  business.  Minutes  of  each  day's  session  of  the  board 
shall  be  kept  and  signed  by  its  members.  The  records  of  the 
board  shall  be  kept  in  the  office  of  the  secretary  of  State  for 
preservation. 

Action  of  Iwo  members  is  valid;  action  is  not  vitiated  by  presence 
of  a  third  person  as  substitute  for  absent  member,  when. — The  pres- 
ence and  concurrence  of  two  members  as  a  quorum  at  a  regular  meet- 
ing is  sufficient  to  render  the  board's  action  vahd,  and  the  presence 
at  such  meeting  of  a  third  person,  as  a  substitute  for  the  absent  mem- 
ber, does  not  vitiate  the  action  of  the  board,  especially  when  it  does 
not  appear  that  he  exercised  any  control  over  the  decision  reached. 
Carroll  v.  Alsup,  23  Pickle,  257,  269-273;  Turner  v.  State,  3  Gates,  593, 
608. 

(2)  No  compensation ;  oath  to  be  taken  and  filed. — It  shall 
be  the  duty  of  the  officials  hereinbefore  named  to  discharge 
the  duties  of  said  board  without  compensation;  but  before 


General  Assessment  Law.  191 

entering  upon  the  discharge  of  such  duties  they  shall  take 
and  subscribe  to  an  oath  that  they  will  fairly  and  impartially 
perform  the  duties  imposed  upon  them  by  this  act,  and  equal- 
ize, fix,  and  compute  the  values  of  all  properties  within  their 
jurisdiction  so  as  the  value  thereof  shall  conform  to  the 
standard  of  the  actual  cash  value  of  the  same.  Said  oath  shall 
be  taken  before  some  person  authorized  by  law  to  adminis- 
ter an  oath  and  be  filed  in  the  office  of  the  secretary  of  State 
for  preservation. 

(3)  Board  is  constituted  upon  taking  and  filing  oath. — Upon 
taking  and  filing  said  oath,  said  officials  shall  at  once  become 
and  constitute  a  State  board  of  equalizers  as  herein  provided, 
with  the  power  and  authority  to  hold  meetings  and  transact 
business  as  a  State  board  of  equalizers. 

(4)  Rules,  regulations,  and  forms  for  its  own  use  and  county 
board's  use;  evidence. — Said  board  is  hereby  vested  with  the 
power  to  make  such  rules  and  regulations  and  prepare  such 
forms  as  it  may  deem  proper  for  its  use  and  government  or  for 
the  use  and  government  of  county  boards  of  equalizers ;  to  ob- 
tain such  evidence,  information,  and  statistics  as  may  be 
deemed  material  as  to  the  value  and  conditions  of  properties 
to  be  equalized ;  to  regulate  and  prescribe  the  mode  of  taking 
evidence,  whether  by  affidavit,  deposition,  or  otherwise;  to 
send  for  papers  and  witness  [witnesses]  ;  to  compel  the  attend- 
ance of  witnesses  and  administer  oaths  to  witnesses ;  and  to  do 
and  perform  such  other  acts  as  may  be  necessary  to  accom- 
plish the  purposes  of  its  creation. 

(5)  Biennial  sessions  or  equalization  sessions  to  be  held, 
when  and  where. — In  addition  to  other  sessions  held  for  other 
purposes  as  prescribed  in  this  act,  said  board  shall  hold  bien- 
nial sessions  at  the  Capitol,  at  Nashville,  Tennessee,  commen- 
cing to  [on]  the  second  Monday  in  July,  1908,  for  the  purpose 
of  equalizing  under  this  act  the  assessment  of  properties  as- 
sessed during  the  year  the  biennial  session  is  held,  which  bi- 


192-  Tennessee  Tax  Digest. 

ennial  session  shall  be  known  as  the  "  equalization  session  " 
of  the  board. 

(5a)  Statute  is  notice. — Taxpayers  and  property  owners 
without  further  notice  than  this  act  are  required  to  take  notice 
of  said  biennial  session. 

1.  Statute  operates  as  notice.— The  statute  gives  the  only  notice 
that  is  necessary  of  the  board's  action,  at  its  biennial  session,  in  in- 
creasing or  decreasing  the  valuation  of  an  individual's  property  for 
the  purpose  of  equalization.     Carroll  v.  Alsup,  23  Pickle,  257,  274-282. 

2.  Notice  required  of  increases  in  assessments mad^  at  any  session 
except  the  biennial  session. — But  where,  the  board  contemplates  in- 
creasing the  assessments  at  any  session  other  than  the  biennial  ses- 
sion, notice  must  be  given  to  the  taxpayer  requiring  him  to  appear 
upon  some  designated  date  and  to  show  cause  why  his  assessment 
should  not  be  raised  for  the  purpose  of  equalizing  assessments,  or  the 
increase  in  -the  assessments  will  not  be  authorized.  Opinion  of  At- 
torney-General Gates. 

3.  Notice  is  not  required  for  purpose  of  adopting  a  rule,  when. — But 
for  the  purpose  of  adopting  "some  rule  as  the  basis  of  equalizing  the 
assessments  of  banks  throughout  the  State,"  notice  to  each  particular 
bank  is  not  necessary;  and  the  reports  of  banking  institutions,  which 
form  the  basis  of  the  assessment,  may  be  looked  to  in  applying  the 
"  rule  '*  which  may  be  adopted  by  the  board,  following  the  statute,  in 
order  to  equalize  assessments  throughout  the  State.  Opinion  of  At- 
torney-General Gates. 

(5b)  Biennial  session  continues  to  the  15th  of  September; 
continuances. — -Said  biennial  session  shall  continue  from  time 
to  time  or  day  to  day  until  the  said  duties  of  equalization  are 
completed,  but  shall  not  continue  longer  than  the  15th  day  of 
September  following  the  commencement  of  the  biennial  ses- 
sion. 

(5c)  Biennial  session  adjourned  to  other  places. — If  during 
such  biennial  session  it  shall  be  deemed  necessary,  adjourn- 
ment of  the  session  may  be  made  to  any  other  place  in  the 
State  designated  by  the  board. 

(5d)  Board  may  send  its  members  for  information  and  evi- 
dence ;  appeals. — During  such  biennial  session  or  at  any  other 


General  Assessment  Law.  193 

time  said  board  shall  have  the  power  to  send  any  of  its  mem- 
bers to  any  portion  of  the  State  to  obtain  information  and  evi- 
dence deemed  material  [to  the  duties  of  equalization]  and  to 
hear  questions  upon  appeal  from  the  action  of  trustees  and 
county  court  clerks. 

As  to  appeals,  see  subsec.  11,  post,  p.  196. 

(5e)  Other  sessions  to  be  held,  when. — In  case  of  back  as- 
sessments and  reassessments  to  the  duties  of  equalization,'  said 
board,  whenever  deemed  material,  may  hold  at  any  time  ses- 
sions at  said  capitol  or  elsewhere  for  the  transaction  of  busi- 
ness other  than  that  to  be  performed  during  the  biennial  ses- 
sions, which  sessions  may  be  held  either  before  or  after  said 
biennial  sessions,  and  the  first  of  which  shall  not  be  held  later 
than  the  first  Monday  in  December,  190 —  [1907]. 

1.  Phrase  "to  the  duties  of  equalization"  should  be  transposed,  and 
placed  where. — The  phrase  "  to  the  duties  of  equalization  "  occurring 
after  the  word  *'  assessments  "  should  be  transposed  to  the  sub- 
section 5d  above  and  placed  after  the  word  "  material,"  as  there  indi- 
cated in  brackets.  This  transposition  is  in  accordance  with  Acts 
1899,  ch.  435,  sec.  39,  subsec.  5.  The  error  first  occurred  in  Acts  1901, 
ch.  174,  sec.  38,  subsec.  5,  and  the  error  was  copied  in  Acts  1903,  ch. 
258,  sec.  38,  subsec.  5,  and  in  the  above  act.  The  said  phrase  might 
also  be  transposed  and  placed  immediately  after  the  word  "  mate- 
rial "  in  the  above  said  subsection  5e.  The  said  phrase  might  with 
equal  propriety  be  used  after  the  word  "  material  "  in  both  subsections 
5d  and  5e.  But  it  is  certainly  out  of  place  where  it  occurs  in  the 
text— Ed. 

Number  "  190 —  "  used  for  number  1907,  as  indicative  of  the  year. — 

The  number  "  190 —  '"  used  to  indicate  the  year  of  our  era  was  evidently 
intended  for  the  number  1907,  as  indicative  of  the  year.  This  appears 
to  be  obvious  from  a  comparison  with  the  previous  assessment  laws. — 
Ed. 

(6)  Taxpayers  may  complain  of  inadequacy  and  inequality  of 
assessments,  how  and  when. — During  biennial  sessions  of  said 
board,  any  taxpayer  of  the  State,  or  any  owner  of  property 
subject  to  taxation  in  the  State,  shall  have  the  right  to  a  hear- 
ing and  determination  of  any  complaint  such  taxpayer  or  own- 
7 


194  Tennessee  Tax  Digest. 

er  of  property  may  make  on  the  ground  that  other  property 
than  the  property  of  such  taxpayer  or  owners  [owner]  has 
been  assessed  at  less  than  the  actual  cash  value  of  the  same  or 
at  a  less  percentage  of  value  than  the  property  of  such  tax- 
payer or  owner  of  property,  whether  his,  her,  or  its  property 
is  within  the  jurisdiction  of  said  board  or  some  other  authority 
to  equalize ;  but  the  complaint,  subject  to  amendment  for  cause, 
shall  be  specific,  in  writing,  and  filed  with  said  board  within 
five  days  after  the  first  day  of  the  biennial  session. 

Remedy  of  taxpayers  for  disproportionate  assessments. — Assess- 
ments not  exceeding  the  actual  cash  value  required  by  the  constitution 
and  statutes  cannot  be  decreased  for  purposes  of  equalization  with 
assessments  made  upon  inadequate  valuations.  The  legal  remedy  in 
such  cases  is  to  raise  all  inadequate  assessments  to  the  required  actual 
cash  value,  and  not  to  reduce  the  assessments  made  as  required  by  law. 
Carroll  v.  Alsup,  23  Pickle,  257,  283-293. 

(7)  Equalization  to  be  made,  how;  limit  and  extent  of 
method. — It  shall  be  the  duty  of  said  State  board  of  equalizers 
at  such  biennial  sessions  to  equalize,  compute,  and  fix  the 
values  of  such  properties  as  are  within  its  jurisdiction  by  the 
standard  of  the  actual  cash  value  of  the  same,  and  for  said 
purpose  said  board  shall  have  the  power  to  reduce  or  increase 
values  of  properties  so  as  the  values  of  all  assessments  equal- 
ized by  said  board  shall  conform  to  said  standard  of  actual 
cash  values.  Equalization  of  such  properties  may  be  made  by 
said  board  of  [by]  classifications  of  properties,  and  by  wards, 
civil  districts,  or  counties,  or  in  such  manner  as  it  may  deem 
will  best  enable  the  board  to  justly  and  equitably  equalize  as- 
sessments in  conformity  with  said  standard ;  provided,  the 
State  board  of  equalization  shall  not  have  the  power  to  raise 
the  taxes  of  a  whole  county  or  reduce  the  same  by  a  per  cent, 
on  the  whole,  but  shall  pass  upon  each  piece  of  property  spe- 
cifically in  raising  or  reducing  taxes. 

See  subsec.  18,  and  note  1  thereunder,  post,  pp.  198,  199. 

Method  of  making  equalization.— The  State  board  of  equalization 
is  empowered  to  pass  upon  and  consider  individual  assessments,  and 


General  Assessment  Law.  195 

increase  ^or  decrease  them  as  in  its  judgment  may  appear  right  and 
proper,  as  M'ell  as  to  equalize  assessments  between  the  several  coun- 
ties. Carroll  v.  Alsup,  23  Pickle,  257,  274.  This  decision  was  based 
upon  Acts  1899,  ch.  435;  but  it  will  be  observed  that  it  is  provided  by 
this  present  assessment  law  that  the  board  "  shall  not  have  the  power 
to  raise  the  taxes  of  a  whole  county  or  reduce  the  same  by  a  per  cent, 
on  the  whole,  but  shall  pass  upon  each  piece  of  property  specifically 
in  raising  or  reducing  taxes." — Ed. 

(8)  Record  to  be  kept  and  certified  to  county  court  clerks 
to  be  entered  on  tax  books. — Said  board  shall  enter  or  cause 
to  be  entered  in  a  book  prepared  for  the  purpose  a  record  of 
its  action  in  equalizing  properties,  showing  corrections  and 
changes  in  assessments,  increases  and  decreases. in  the  values 
of  properties  by  percentage  or  otherwise,  and  proper  and  nec- 
essary certificates  of  the  same  shall  be  certified  to  the  clerks  of 
the  county  courts,  who  shall  make  proper  and  correct  entries 
of  the  same  upon  the  tax  books,  to  be  turned  over  to  the  county 
trustee. 

The  word  '*  equalization "  in  the  printed  act  should  be  "  equaliz- 
ing," as  here  printed  in  the  fourth  line  and  as  it  appears  in  the  en- 
grossed act  signed  by  the  speakers  and  the  governor. — Ed. 

(9)  What  properties  may  be  equalized. — Said  board  shall 
have  jurisdiction  of,  and  it  shall  be  its  duty  to  equalize  at  said 
biennial  sessions,  the  assessments  of  all  properties  in  this  State, 
except  such  as  are  now  required  by  law  to  be  equalized  by  the 
governor,  secretary  of  State,  and  treasurer,  that  is  distributable 
and  localized  railroad  properties  and  distributable  telegraph 
and  telephone  properties. 

(10)  Action  of  board  is  final. — The  action  of  the  State  board 
of  equalizers  shall  be  final  and  conclusive  as  to  all  matters 
passed  upon  by  [the]  Board,  and  taxes  shall  be  collected  upon 
the  valuation  so  fixed  and  found  by  said  board. 

1.  Remedy  by  bill  in  chancery  against  the  void  action  of  the  State 
board  of  equalizers  jn  the  assessment  of  taxes. — The  void  action  of 
the  State  board  of  equalizers  in  equalizing  the  assessment  of  taxes  is 
not  final  and  conclusive,  and  does  not  prevent  the  maintenance  of  a 
bill  in  chancery  to  restrain  the  certification  of  such  void  action  in  the 


196  Tennessee  Tax  Digest. 

assessment  of  taxes  and  to  prohibit  their  collection  thereunder.     Bris- 
coe V.  McMillan,  9  Gates,  115,  127-129. 

2.  State  beard  of  equalizers  is  a  quasi  court  of  record,  and  its  action 
cannot  be  collaterally  attacked,  except  where  void  for  fraud  or  want  of 
jurisdiction. — The  State  board  of  equalizers  of  the  assessment  of  taxes 
constitutes  a  quasi  court  of  record,  and  its  findings  in  the  exercise  of 
the  jurisdiction  conferred  upon  it  have  the  force  and  effect  of  judicial 
determinations,  and  cannot  be  collaterally  attacked,  except  where  void 
for  fraud  or  the  want  of  jurisdiction.  Briscoe  v.  McMillan,  9  Gates, 
115,  129-134. 

3.  But  for  irregularity  in. failure  to  hear  evidence,  the  remedy  is  by 
certiorari  in  a  court  of  law. — The  action  of  the  State  board  of  equal- 
izers in  the  assessment  of  taxes,  within  its  jurisdiction  and  without 
fraud,  is  not  subject  to  collateral  attack  by  bill  in  chancery  to  restrain 
the  certification  of  the  assessment  and  extension  of  taxes  according 
to  its  action,  for  irregularities  in  the  modes  of  procedure  or  for  not 
hearing  any  evidence,  but  for  such  irregularity  in  procedure  the  rem- 
edy is  by  certiorari  in  a  court  of  law.  Briscoe  v.  McMillan,  9  Gates, 
115,  133,  134. 

(11)  To  hear  appeals  from  back  assessments  or  reassess- 
ments made  by  county  trustees  and  county  court  clerks;  ap- 
peals to  be  perfected  and  heard,  when. — Said  State  board  of 
equalization  shall  also  hear  appeals  upon  matters  of  back  [as- 
sessments] or  reassessments  made  by  revenue  agents  or  other 
officers  of  the  State  from  county  trustees  or  county  court 
clerks.  The  right  of  appeal  from  the  decision  of  said  trustees 
or  county  court  clerks  in  the  matter  of  back  [assessments]  or 
reassessments  is  hereby  given  to  the  State  and  county  or  party 
assessed  or  reassessed;  provided,  said  appeal  is  prosecuted 
wdthin  ten  days  from  the  date  of  such  back  [assessment]  or 
reassessment  or  attempt  to  back  [assess]  or  reassess,  and  the 
trustee  or  county  court  clerk  shall,  upon  such  appeal  being  per- 
fected, certify  his  action  to  the  State  board  of  equalizers,  v^hose 
duty  it  shall  be  to  hear  the  matter  in  controversy  within  ten 
days  from  the  filing  with  them  or  either  of  them  the  notice  of 
appeal ;  provided,  said  board  is  then  in  session. 

As  to  appeals,  see  subsec.  5d,  ante,  p.  192. 


General  Assessment  Law.  197 

(12)  Certificate  of  record  of  action. — When  said  board  shall 
have  finished  the  equalization  of  properties  assessed  during 
the  year  of  such  biennial  session,  it  shall  append  to  the  record 
of  its  actions  an  official  certificate  signed  by  its  members  that 
the  values  of  assessments  equalized  by  it  have  been  equalized, 
fixed,  and  computed  in  conformity  with  the  standard  pre- 
scribed by  this  act,  and  that  all  properties  for  the  purpose  of 
taxation  shall  be  valued  at  the  actual  cash  value  thereof. 

(13)  Board  to  report  to  legislature. — It  shall  be  the  duty  of 
said  board  to  prepare  and  transmit  to  the  general  assembly  at 
its  biennial  sessions  a  report  of  their  w^ork,  together  with  such 
legislative  recommendations  as  it  may  deem  best  for  the  in- 
terests of  the  State. 

(14)  Evidence  gathered  from  counties. — It  shall  be  the  duty 
of  the  judge  or  chairman  and  the  clerk  of  each  county  court, 
county  trustees,  members  of  each  county  board  of  equalizers, 
and  assessors  to  fill  out  and  return  blanks  and  furnish  informa- 
tion, evidence,  and  affidavits  when  called  upon  to  do  so  by  the 
said  State  board  of  equalizers. 

(14a)  County  boards  to  observe  rules  and  regulations  pre- 
scribed by  State  board. — And  [it  shall]  also  [be]  the  duty  of 
the  members  of  the  county  boards  of  equalizers  to  observe  such 
rules  and  regulations  as  may  be  prescribed  by  the  said  State 
board  of  equalizers  for  the  use  and  government  of  county 
boards  of  equalizers. 

(15)  Neglect  of  officials  to  be  certified;  penalties  sued  for; 
misdemeanors  prosecuted. — It  shall  be  the  duty  of  the  State 
board  of  equalizers  to  certify  in  writing  any  violation  of  or  fail- 
ure, refusal,  or  neglect  on  the  part  of  any  assessor,  deputy 
assessor,  member  of  a  county  board  of  equalizers,  judge  or 
chairman  or  clerk  of  a  county  court,  or  county  trustee,  or  other 
official,  which  certification  shall  be  filed  in  the  office  of  the 
State  comptroller  [.  It  shall  thereupon  be  the  duty  of  said 
comptroller]  to  direct,  in  case  such  ofifense  is  punishable  with 


1 98  Tennessee  Tax  Digest. 

a  penalty,  the  proper  district  attorney  or  a  revenue  agent 
to  institute  proceedings  as  prescribed  in  this  act  to  recover 
such  penalty,  and,  in  case  the  offense  is  punishable  as  a  misde- 
meanor, the  proper  district  attorney  to  ex  officio  prosecute  the 
offender. 


See  sec.  33,  ante,  p.  188;  sec.  77h,  post,  p.  254. 


Omission  supplied  does  not  affect  validity  of  statute. — The  omis- 
sion supplied  in  brackets  may  not  be  authorized  or  warranted  by  the 
context;  but  its  appearance  in  Acts  1903,  ch.  258,  sec.  38  (15),  p.  675; 
in  Acts  1901,  ch.  174,  sec.  38  (15),  p.  347;  and  in  Acts  1899,  ch.  435,  sec. 
39  (14),  p.  1128,  shows  that  its  omission  here  was  merely  a  clerical 
error.  The  omission  does  not  affect  the  validity  of  the  statute,  for 
the  reason  that  the  enforcement  of  the  statute  does  not  depend  upon 
the  direction  of  the  comptroller.  The  district  attorney  can  act  with- 
out the  direction  of  the  comptroller,  and  may,  in  the  exercise  of  his 
official  discretion,  refuse  to  obey  the  directions  of  the  comptroller. 
The  direction  of  the  comptroller  is  merely  advisory  and  informa- 
tory. — Ed. 

(16)  Board  to  certify  escaped  property. — The  vState  board 
shall  certify  in  writing  to  the  comptroller  of  the  State,  to  be 
delivered  to  the  proper  revenue  agents,  all  evidence  of  any 
properties  escaping  taxation,  with  name  of  owners  and  loca- 
tions of  the  properties  to  be  investigated  and  proceeded  with  as 
required  by  law. 

(17)  Expenses  to  be  paid,  how. — All  necessary  and  proper 
expenses  incurred  in  the  performance  of  the  duties  imposed 
under  this  act  shall  be  paid  out  of  the  State  treasury  upon  the 
sworn  itemized  statement  of  all  the  members  of  the  State  board 
of  equalization.  Such  expense  account  shall  be  presented  to 
the  State  comptroller  quarterly ;  and  if  approved  by  him,  shah 
be  payable  upon  his  warrant. 

(18)  Provisos;  notice  before  change  as  a  whole  of  county 
assessments;  reasons  for  decision  in  writing;  evidence. — Pro- 
vided, that  the  State  board  of  equalization  herein  provided 
for,  before  the  assessment  on  the  property  in  any  county  in 
this  State  shall  as  a  whole  be  raised  or  reduced  or  in  any  man- 


General  Assessment  Law.  199 

ner  changed,  it  shall  be  the  duty  of  the  said  board  to  give  ten 
days'  notice  in  writing  to  the  chairman  of  the  county  court  or 
the  county  judge  of  the  said  county  of  their  purpose  on  a  day 
fixed  in  said  notice,  not  less  than  ten  days  after  the  service  of 
the  said  notice,  to  consider  the  assessment  of  property  in  said 
county ;  and  provided,  further,  that  before  the  said  board  shall 
raise,  reduce,  or  in  any  manner  change  the  assessment  of  the 
pfoperty  in  afiy  county,  proof  shall  be  taken  by  said  board, 
and  the  board  shall  have  the  power  to  issue  summons  for  wit- 
nesses, which  sumiiions  and  the  notices  hereinabove  provided 
for  shall  be  executed  by  the  sheriff  or  any  lawful  officer  of  the 
county ;  and  provided,  further,  that  the  board  shall  give  its  rea- 
sons for  any  action  they  may  take,  and  the  evidence  taken 
before  said  board  in  its  consideration  of  any  assessment  of 
the  property  of  any  county  shall  be  reduced  to  writing  and 
filed  in  the  office  of  the  secretary  of  State. 

1.  Assessments  of  a  county  not  to  be  changed  as  a  whole  upon  a 
per  cent  basis. —By  subsection  7,  ante,  p.  194,  it  is  provided  that  the 
board  shall  not  have  the  power  to  raise  the  taxes  of  a  whole  county 
or  reduce  the  same  by  a  per  cent,  on  the  whole,  but  that  it  shall  pass 
upon  each  piece  of  property  specifically  in  raising  or  reducing  taxes, 
and  the  provision  in  this  subsection  requiring  notice  before  raising  or 
reducing  as  a  whole  the  assessment  on  the  property  in  any  county 
does  not  operate  to  nullify  or  repeal  the  former  specific  provision  pro- 
hibiting such  action  altogether.  The  first  provision  is  an  express  pro- 
hibition of  doing  what  can  only  be  permitted  by  inference  by  the  last 
provision.  A  specific  and  express  provision  cannot  be  nullified  or  re- 
pealed by  a  mere  inference  to  be  drawn  from  a  subsequent  provision 
in  the  same  act. — Ed. 

2.  Note  on  statute;  correct  readings  suggested. — This  subsection 
is  awkwardly  worded,  but  its  meaning  seems  to  be  clear.  A  correct 
reading  will  readily  occur  to  any  intelligent  person.  The  only  obscu- 
rity that  occurs  seems  to  be  caused  by  the  oversight  of  the  draughts- 
man, copyist,  or  printer,  in  using  the  phrase  "  State  board  of  equali- 
zation "  in  the  nominative  case  without  any  verb  showing  its  action. 
The  omission  of  the  words  **  the  State  board  of  equalization  herein 
provided  for  '*  occurring  in  the  third  and  fourth  lines  would  give  a 
correct  reading.  Another  correct  reading  would  be  shown  by  the 
retention  of  these  words  and  the  omission  of  the  word  "it"  and  the 
words  "  be  the  duty  of  the  said  board  to  "  occurring  in  the  fifth  line  of 
the  published  acts  and  in  the  sixth  line  herein. — Ed. 


200  Tennessee  Tax  Digest. 

3.  Power  is  not  exhausted  by  return  of  assessment  roll,  when. — The 
power  and  jurisdiction  of  the  State  board  of  equalization  is  not  ex- 
hausted bj^  returning  the  assessment  roll,  with  its  certified  conclusions, 
to  the  county  court  clerk,  where  its  action  was  a  mere  matter  of  con- 
venience and  not  intended  as  a  finality,  and  where  the  assessment  of 
the  .real  estate  in  the  county  was  left  untouched;  and  the  board  may. 
in  such  case,  recall  the  roll  and  complete  its  work  in  equalizing  the 
assessments  of  the  county.     Carroll  v.  Alsup,  23  Pickle,  257,  269. 

See  sec.  32z,  ante,  p.  188. 

ASSESSMENTS  BY  COUNTY  TRUSTEE. 

(Section  38.) 

Sec.  38.  Trustee  to  assess  escaped  property,  when,  and  re- 
port it  as  "  picked  up  "  taxes ;  assessments  limited  to  current 
year  and  for  three  years  preceding. — Should  the  property  in 
any  district  or  ward,  or  any  part  thereof,  escape  assessment 
or  fail  in  any  manner  to  be  assessed,  the  trustee  is  hereby  re- 
quired to  assess  the  same  at  its  actual  cash  value,  and  report 
the  amount  of  the  taxes  thereon  collected  to  the  county  court 
as  "picked  up"  taxes  at  the  same  time  he  reports  Hsts  of  er- 
rors, etc.,  giving  a  description  of  said  property,  district,  or 
ward  in  which  located,  and  the  clerk  of  the  court  is  hereby  re- 
quired to  certify  a  copy  [copies]  of  said  report  to  the  office 
[officers]  with  whom  the  trustee  by  law  is  required  by  law  to 
settle;  and  the  trustee  shall  account  for  the  same  in  making 
final  settlements  of  his  various  accounts,  but  no  assessment 
authorized  by  this  section  or  by  section  30  of  this  act  shall  be 
made  for  any  other  years  than  for  the  years  in  which  said  as- 
sessments shall  be  made  and  for  three  years  preceding  same. 

See  Code,  sees.  814,  815,  821,  822,  ante,  pp.  170  and  176. 

1.  Statute  of  limitations  against  taxes. — A  city's  claim  for  privilege 
taxes  is  subject  to  the  bar  of  six  years  prescribed  by  section  821  of 
the  Code,  but  not  to  the  bar  of  three  years  prescribed  by  the  general 
revenue  law  contained  in  Acts  1895  (ex.  ses.),  ch.  5,  sec.  1  (7).  Bank 
V.  Memphis,  17  Pickle,  154,  168. 

But  the  said  act  (Acts  1895,  ex.  ses.,  ch.  5)  is  unconstitutional.  It 
does  not  recite  in  its  caption,  or  otherwise^  the  title  or  substance  of 
the  law  amended,  as  required  by  the  constitution  (art.  2,  sec.  17).     It 


General  Assessment  Law.  201 

is  not  sufficient  to  refer,  in  the  caption  of  the  amendatory  act,  to  the 
chapter  and  section  of  the  acts  of  a  certain  session  or  year  or  to  a 
certain  chapter  and  volume  of  an  authorized  publication  of  acts  sought 
to  be  amended.  Railroad  v.  State,  2  Gates,  598,  602-611,  618;  Goodbar 
V.  Memphis,  5  Gates,  27-30. 

2.  Limitation  of  back  assessments  or  reassessments. — Back  assess- 
ments or  reassessments  may  be  made  for  the  current  year  and  for 
the  three  years  preceding  the  current  year  and  exclusive  of  it.  For 
instance,  if  the  back  assessment  or  reassessment  is  being  made  in  the 
year  1907,  it  may  be  made  for  that  year,  and  also  for  the  three  preced- 
ing years — 1906,  1905,  and  1904.     Opinion  of  Attorney-General   Gates. 

3.  Repetition  not  affecting  statute. — The  repetition  of  the  words 
•*  by  law  ■■'  in  the  twelfth  line  of  this  section  as  here  printed  is  doubt- 
less a  clerical  error.  This  repetition  does  not  occur  in  Acts  1903,  ch. 
258,  sec.  39,  p.  676;  nor  in  Acts  1901,  ch.  174,  sec.  39,  p.  348;  nor  in 
Acts  1899,  ch.  435,  sec.  40,  p.  1129;  nor  in  Acts  1897,  ch.  1,  sec.  47,  p. 
29;  nor  in  Acts  1895,  ch.  120,  sec.  55,  p.  223,  in  Gode,  sec.  820.  But 
this  repetition  does  not  affect  the  meaning  or  validity  of  the  stat- 
ute.—Ed. 

4.  Error  corrected. — The  word  "  office  "  in  the  eleventh  line  as 
here  printed  appears  in  the  engrossed  act,  but  is  misprinted  "  officer  " 
in  the  published  acts.  It  should  be  "  officers,"  as  shown  in  brack- 
ets.—Ed. 

MISCELLANEOUS  PROVISIONS. 

(Sections  39-46b.) 

Sec.  39.  County  court  clerk  to  make  tax  book,  deliver  to 
trustee,  when;  compensation. — The  clerk  of  the  county  court 
shall  make  out  from  the  assessment  books  in  his  possession 
a  tax  book,  and  deliver  to  the  trustee  said  tax  book  on  or  before 
the  first  Monday  of  October  each  and  every  year,  respectively, 
and  he  shall  receive  such  compensation  as  the  county  court 
shall  allow;  provided,  that  the  trustee  shall  have,  at  the  date 
of  his  induction  into  office,  entered  into  the  several  bonds  in 
the  amount  of  taxes  as  required  by  law. 

Sec.  39a.  Tax  books  to  be  made  out,  how. — Said  tax  books 
shall  be  made  out  by  districts,  and  shall  be  ruled  in  suitable 
and  appropriate  columns,  and  shall  show  names  of  owners  in 
alphabetical  order,  the  number  of  lots  and  blocks,  number  of 


202  Tennessee  Tax  Digest. 

acres,  description  of  the  property  as  contained  in  the  assess- 
ment roll,  the  value  of  each  lot,  tract,  or  parcel  of  land,  the 
valuation  of  personal  property  under  the  appropriate  head  or 
items  called  for  by  this  act,  and  the  total  valuation  of  real 
and  personal  property  against  each  taxpayer ;  also  all  poll  taxes 
due  according  to  said  assessment  books  [.  On  the  total  val- 
uation of  the  real  property  of  each  taxpayer,  the  State,  county, 
special,  road,  school,  and  municipal  taxes  shall  be  extended  in 
appropriate  columns  separately,  according  to  and  at  the  rate 
levied  by  the  proper  authority  for  each  of  said  purposes,]  and 
a  column  [added]  showing  the  total  of  all  taxes  levied  for  all 
purposes  and  to  be  collected  from  each  taxpayer. 

Omission  supplied. — In  this  section  there  appears  to  be  an  omis- 
sion, which  is  supplied  in  brackets.  There  is  nothing  in  the  context 
to  warrant  the  insertion  of  the  matter  in  brackets.  The  omission  is 
apparent,  and  from  an  investigation  of  previous  statutes  it  was  found 
that  the  matter  so  supplied  is  contained  in  Acts  1903,  ch.  258,  sec.  40, 
p.  677;  in  Acts  1901,  ch.  174,  sec.  40,  p.  348;  in  Acts  1899,  ch.  435,  sec. 
41,  p.  1130;  in  Acts  1897,  ch.  1,  sec.  48,  p.  30;  and  substantially  in  Acts 
1895,  ch.  120,  sec.  56,  p.  224.  While  the  matter  supplied  is  not  in  the 
above  statute,  yet  it  should  be  followed  and  acted  upon  as  though  it 
was  embraced  in  the  statute,  because  it  is  the  proper  way  to  make  out 
the  tax  books. — Ed. 

Sec.  40.  City  taxes  on  State  assessments;  tax  books  to  be 
made  to  show  what. — Taxes  on  property  for  municipal  pur- 
poses shall  be  imposed  on  the  value  thereof  as  the  same  is 
ascertained  by  the  assessment  for  State  taxation,  and  shall  be 
collected  by  the  same  officers  at  the  time  and  in  the  manner 
prescribed  for  the  collection  of  the  State  revenue,  except  as 
herein  provided,  and  it  shall  be  the  duty  of  the  clerk  of  the 
county  court,  in  making  out  the  tax.  books,  to  place  all  the 
property  "within  the  limits  of  any  given  municipality  so  that 
it  will  be  separate  from  the  other  property,  and  by  footing  up 
the  assessed  valuations  on  each  page  and  recapitulating  such 
footings  he  shall  show  the  aggregate  valuation  of  all  property 
within  the  limits  of  each  incorporated  town,  city,  or  taxing 
district,  and  in  the  same  manner  he  shall  show  the  aggregate 
valuation  of  all  property  within  the  limits  of  the  county.     The 


General  Assessment  Law.  203 

tax  books  for  realty  shall  show  the  name  of  the  owner,  if 
known,  the  description  of  each  lot,  tract,  or  parcel  of  land,  and 
the  value  thereof. 

Sec.  41.  Taxes  are  payable,  when;  cities  excepted;  delin- 
quent city  taxes. — All  taxes — State,  county,  and  municipal — 
to  be  collected  under  this  act  shall  be  payable  the  first  Mon- 
day in  October  in  each  year,  except  municipal  taxes  of  cities 
having  a  population  of  100,000  or  over  by  the  federal  census 
of  1900  or  any  subsequent  federal  census,  and  such  other  mu- 
nicipal corporations  which,  under  existing  laws,  are  authorized 
to  collect  their  own  taxes  in  property,  privileges,  and  polls. 
All  delinquent  property  taxes  of  all  kinds  of  all  municipal  cor- 
porations shall  be  certified  by  the  proper  officer  of  said  cor- 
porations to  therr  respective  county  trustees  by  the  first  of 
June  of  the  year  next  after  they  accrue,  and  the  property 
against  which  said  taxes  are  assessed  shall  be  sold  by  the  trus- 
tee at  the  same  time  and  as  a  part  of  his  other  sales,  and  the 
proceeds  of  such  sales  shall  be  disposed  of  and  the  property 
may  be  redeemd  as  elsewhere  provided  in  this  act;  provided, 
that  municipal  corporations  having  the  power  under  their 
charter  to  collect  their  own  taxes  can  provide  by  ordinance 
for  the  collection  of  their  delinquent  taxes,  except  municipal 
corporations  havmg  a  population  over  14,000  and  not  oVer  20,- 
000  by  the  federal  census  of  1900  or  any  subsequent  federal 
census,  and  at  the  end  of  said  section  after  the  words  '^  and 
polls  "  insert  as  follows :  "  Except  such  corporations  as  by  the 
federal  census  of  1900  or  any  subsequent  federal  census  that 
have  a  population  of  over  14,000  and  not  over  20,000,  and  all 
delinquent  taxes  not  barred  by  the  statute  of  limitations  shall 
by  the  proper  officer  of  such  cities  be  certified  to  their  county 
trustees  by  the  first  of  June  of  each  year,  and  the  property 
against  which  said  taxes  are  assessed  shall  be  sold  by  the  trus- 
tee at  the  same  time  and  as  a  part  of  his  other  sales,  and  the 
proceeds  of  such  sales  shall  be  disposed  of  and  the  property 
may  be  redeemed  as  elsewhere  in  this  act  provided ;  provided, 
nothing  in  this  section  shall  apply  to  municipal  corporations 


204  Tennessee  Tax  Digest. 

which  have  a  right  under  the  provisions  of  their  charters  tc  as- 
sess and  collect  their  ow^n  taxes  on  property,  privileges,  and 
polls." 

As  to  when  taxes  are  due  and  payable,  see  sec.  48,  post,  p.  208. 

Statute  inartificially  drawn,  but  its  meaning  is  clear. — This  section 
is  very  awkwardly  and  inartificially  drawn.  It  is  not  shown  at  the 
end  of  what  section  the  language  in  quotation  is  to  be  inserted.  As 
it  is  virtually  a  repetition  of  the  provision  beginning  after  the  words 
"  and  polls  "  in  the  eighth  line  of  this  section  as  here  printed,  and  end- 
ing before  the  quotation,  it  may  be  that  the  intention  of  the  drawer 
was  that  the  insertion  of  the  quoted  language  should  be  made  there, 
as  a  more  definite  and  specific  provision.  The  direction  as  to  tlie 
place  of  the  insertion  may  be  disregarded,  and  the  statute  so  read  and 
interpreted  seems  to  be  clear  in  its  meaning. — Ed. 

Sec.  42.  Trustee  to  give  receipt ;  provisions  as  to  receipts. — 
The  trustees  [trustee]  shall  give  to  each  taxpayer  a  receipt, 
written  in  ink,  for  all  the  taxes  paid  by  him,  numbered,  dated, 
and  filled  up,  so  as  to  show;  in  case  of  land,  by  whom  and  on 
what  taxes  were  paid ;  and  it  shall  be  the  duty  of  the  county 
court  of  each  county  in  this  State  to  furnish  the  county  trustee 
of  said  county  with  a  sufficient  number  of  tax  receipts  printed 
in  duplicate  and  in  a  blank  form  in  a  book  or  books  numbered 
from  one  up,  consecutively,  and  shall  have  the  year  for  which 
said  taxes  are  due  printed  in  large  figures,  not  less  than  one 
inch  deep,  on  the  face  of  each  receipt.  The  trustee  shall  be 
charged  with  these  receipts,  and  must  in  his  final  settlement 
account  for  each  blank  receipt  so  received  by  him,  and  no  pay- 
ment to  the  trustee  of  any  tax  shall  be  legal  and  binding  unless 
paid  upon  the  regular  tax  receipt  herein  specified,  and  dupli- 
cate receipts  shall  be  preserved  in  said  book  or  books,  to  be 
submitted  to  the  county  court  by  the  trustee  whenever  re- 
quired to  do  so,  and  said  receipt  book  of  duplicates,  when  filled, 
shall  be  filed  in  the  office  of  the  county  court  clerk  for  refer- 
ence, and  shall  be  receipted  for  by  the  clerk  and  carefully  pre- 
served in  his  office  as  a  record  for  the  protection  of  taxpayers 
who  have  paid  their  taxes  and  lost  or  misplaced  their  receipts ; 
provided,  however,  that  in   counties  of  30,000  population  or 


Geneeal  Assessment  Law.  205 

over  said  duplicate  receipts  will  remain  in  the  trustee's  office 
as  a  part  of  the  records  thereof. 

Sec.  42a.   Poll  tax  receipts  to  be  furnished  by  the  county. — 

It  shall  also  be  the  duty  of  the  county  court  to  furnish  to  the 
county  trustee  blank  poll  tax  receipts  not  less  in  number  than 
one  and  one-half  times  the  number  of  polls  assessed.  Such 
receipts  shall  be  printed  in  duplicate  and  all  numbered  from 
one  up,  consecutively,  and  bound  in  books  of  twenty-five,  fifty, 
and  one  hundred  each,  and  shall  have  the  year  printed  in  large 
figures  on  the  face  of  the  receipt  not  less  than  one  inch  deep 
each. 

Sec.  42b.  Poll  tax  receipts  to  be  given  poll  taxpayer ;  realty 
and  poll  receipt  combined. — Every  poll  taxpayer  shall  receive 
one  of  these  receipts  from  the  trustee  or  deputy  trustee  or  con- 
stable ;  provided,  that  one  receipt  shall  be  sufficient  for  realty 
and  poll. 

Sec.  42c.  Trustee  charged  with  and  to  account  for  poll  tax 
receipts. — The  trustee  shall  be  charged  with  these  receipts, 
and  must  account  for  each  receipt  in  his  final  settlement,  ei- 
ther in  money  or  by  returning  the  receipts  unused,  or  giving  a 
satisfactory  explanation  for  failing  to  do  so. 

Sec.  42d.  Misdemeanor  to  counterfeit  poll  tax  receipts;  fine. 
— It  shall  be  a  misdemeanor  for  any  person  to  print,  issue,  or 
use  any  counterfeit  poll  tax  receipts,  punishable  by  a  fine  of 
not  less  than  $100  nor  more  than  $500. 

Sec.  43.  Tax  aggregates  for  comptroller  and  mayor  to  be 
furnished  by  county  court  clerk. — The  clerk  of  the  county 
court  shall  make  out  from  said  tax  books  an  aggregate  state- 
ment, showing  the  value  of  all  town  lots,  the  number  of  acres, 
and  value  of  all  tracts  of  land  and  the  value  of  all  personal 
property.  This  statement  shall  be  made  and  the  tax  shown 
by  civil  districts  and  wards,  and  shall  show  the  aggregate  for 
the  whole  county  from  the  items  named.     Said  clerk  shall  spec- 


2o6  Teknessee  Tax  Digest. 

ify  in  said  statement  which  of  said  districts  are  suburban  [ur- 
ban] or  county  [country]  districts.  This  statement  shall  be 
forwarded  to  the  comptroller  of  the  treasury  on  or  before  the 
first  Monday  in  November  in  each  and  every  year.  He  shall 
also  certify  a  like  statement  to  the  mayor  of  each  municipality 
by  said  date. 

Sec.  44.  Forfeiture  of  compensation  by  clerk. — Should  any 
clerk  of  the  county  court  fail  to  comply  with  the  requirements 
of  the  three  preceding  sections  [41-43  herein],  when  within 
his  power  to  do  so,  he  shall  forfeit  all  claims  for  compensation 
for  labor  and  services  for  making  out  and  repairing  [prepar- 
ing] said  tax  books. 

Sec.  45.  Assessor  to  return  names  of  persons  exercising 
privileges. — It  shall  be  the  duty  of  the  assessor  to  make  a  re- 
turn, to  the  county  court  clerk,  of  the  name  of  each  person, 
company,  firm,  or  corporation  engaged  in  any  business  liable 
in  any  way  to  pay  a  privilege  tax  in  each  district  or  ward  under 
the  provisions  of  law. 

Sec.  45a.  Duty  of  county  judge  or  chairman;  clerk  to  ex- 
amine and  report  as  to  privileges. — It  shall  be  the  duty  of  the 
judge  or  chairman  of  the  county  court  and  of  the  county  court 
clerk  to  examine  the  list  so  returned  and  compare  the  same 
with  the  list  of  persons  paying  privileges,  and  he  shall  report 
the  result  to  the  quarterly  court  at  the  July  term  following -the 
assessment,  and  the  said  report  shall  be  read  in  full  meeting  of 
the  county  court  and  spread  upon  the  minutes  of  the  court. 

Sec.  46.  Poll  tax  for  schools  shall  be  paid  by  whom. — Every 
male  inhabitant  between  the  ages  of  twenty-one  and  fifty  years, 
except  persons  who  are  deaf,  dumb,  blind,  or  incapable  of  labor 
and  of  earning  a  livelihood,  shall  pay  a  poll  tax  for  school  pur- 
poses. Such  persons  as  are  liable  to  poll  tax  upon  the  tenth 
day  of  January  of  each  year  and  exemption  under  this  act  shall 
be  fixed  according  to  the  age  of  the  person  on  the  tenth  day 
of  January  of  each  year. 


General  Assessment  Law.  207 

Statute  is  inartificially  drawn,  but  its  meaning  is  clear. — The  last 
sentence  in  this  section  as  here  printed  is  very  inartificially  and  awk- 
wardly drawn,  but  the  meaning  is  clear  that  the  liability  for  the  pay- 
ment of  poll  tax  and  the  exemption  therefrom  is  fixed  according  to 
the  age  of  the  person  on  the  tenth  day  of  January  of  each  year. — Ed. 

Sec.  46a.  Poll  tax  for  schools ;  amount. — The  rate  of  taxation 
on  every  taxable  poll  shall  be  $1.  Said  poll  tax  shall  be  col- 
lected annually  by  the  trustee  of  the  county,  and  shall  be  ap- 
propriated for  common  school  purposes  in  the  manner  pre- 
scribed by  law. 

Sec.  46b.  Poll  tax  not  to  be  received  without  the  property 
tax,  except;  liability  of  trustee  for  doing  so,  when. — Every 
taxpayer  shall  pay  his  poll  tax,  if  liable  for  poll  tax,  at  or  be- 
fore the  time  he  pays  his  pfoperty  tax.  No  trustee  shall  re- 
ceive from  any  taxpayer  his  property  tax  and  receipt  him  there- 
for until  his  poll  tax  is  paid,  if  Hable  for  poll  tax ;  provided,  the 
trustee  shall  not  enforce  this  section  where  the  taxpayer  in 
good  faith  claims  that  he  is  not  liable  for  the  payment  of  the 
poll. 

Every  trustee  who  violates  this  section  or  permits  it  to  be 
violated  by  any  of  his  deputies  shall  be  held  liable  for  all  poll 
taxes  that  m^y  become  delinquent  on  account  of  such  viola- 
tion, and  any  revenue  agent  may  proceed  against  such  trustee 
who  shall  receive  from  any  taxpayer  his  property  tax  and  re- 
ceipt him  therefor  until  his  poll  tax  is  paid,  if  liable  for  poll 
tax;  provided,  the  trustee  shall  not  enforce  this  section  where 
the  taxpayer  in  good  faith  claims  that  he  is  not  liable  for  the 
payment  of  a  poll. 

Every  trustee  who  violates  this  section  or  permits  it  to  be 
violated  by  any  of  his  deputies  shall  be  held  liable  for  all  poll 
taxes  that  may  become  delinquent  on  account  of  such  viola- 
tion, and  any  revenue  agent  may  proceed  against  such  trustee 
as  a  delinquent  revenue  collector  as  in  Other  cases  of  delin- 
quent revenue  collectors. 

1.  Repetition  in  statute. — There  is  much  repetition  in  this  section 
copied  from  Acts  1903,  ch.  258,  sec.  47.— Ed. 


2o8  Tennessee  Tax  Digest. 

2.  Poll  tax  cannot  be  received  without  payment  of  property  tax. — 

This  provision  of  the  statute  was  intended  to  insure  the  prompt  pay- 
ment of  poll  taxes,  and  should  be  construed  so  as  to  effectuate  such 
object  and  purpose.  It  is  the  duty  of  the  county  trustees  to  refuse 
to  accept  the  tax  upon  any  particular  piece  of  property  without  the 
payment  of  the  poll  tax  due,  for  the  year  in  question,  from  the  person 
owning  the  property  on  the  10th  of  January  of  that  year.  It  is  imma- 
terial that  the  property  was  sold  and  transferred  after  the  10th  of 
January.  The  purchaser  in  such  case  must  pay  the  unpaid  poll  tax 
or  cause  it  to  be  paid  before  the  tax  on  the  property  so  purchased  by 
him  will  be  received.     Opinion  of  Attorney-General  Gates. 


COLLECTION  OF  TAXES. 

(Sections  47-49p.) 

Sec.  47.  County  court  clerk  collects  privileges  and  mer- 
chant's taxes. — The  clerk  of  the  county  court  shall  collect  all 
tax  on  privileges  and  merchants  unless  otherwise  provided. 

Privileges  collectible,  by  whom. — 

Privileges  collectible  by  the  county  court  clerk  are  set  out  in  sees. 
4  and  8  of  Acts  1907,  ch.  541,  compiled  herein,  ante,  pp.  18-68,  and  78. 

Privileges  collectible  by  the  State  comptroller  are  set  out  in  sec.  5 
of  said  act,  compiled  herein,  ante,  pp.  68-75. 

Privilege  taxes  payable  to  the  insurance  commissioner  and  State 
treasurer  are  set  out  in  sees.  6  and  7  of  said  act,  and  compiled  herein, 
ante,  pp.  75-78. 

Privilege  taxes  payable  to  secretary  of  State  are  set  out  in  sees.  9 
and  10  of  said  act,  and  compiled  herein,  ante,  pp.  80  and  81. 

Sec.  47a.  County  trustee  collects  other  taxes  as  heretofore. — 
And  the  county  trustee  shall  continue  tO'  act  as  the  collector 
of  taxes  in  accordance  with  the  provisions  of  sections  1  and  2 
of  an  act  approved  on  the  twenty-fourth  day  of  March,  1875, 
entitled  "An  act  more  cheaply  to  collect  the  State,  county,  and 
municipal  revenue." 

See  sec.  29,  ante,  p.  164. 

Sec.  48.  Taxes  are  due  and  payable  to  county  trustee,  and 
delinquent,  when;  interest  and  penalty;  municipal  and  poll 
taxes. — Every  taxpayer  shall  pay  his  State,  county,  railroad, 
municipal,  highway,  and  school  and  all  his  property  and  poll 


General  Assessmeintt  Law.  209 

taxes  to  said  county  trustee,  except  when  otherwise  provided 
by  law,  and  said  taxes  shall  be  due  and  payable  on  the  first 
Monday  in  October  of  each  year,  and  shall  bear  interest  from 
the  first  day  of  March  following,  and,  in  addition,  a  penalty  of 
one  per  cent,  for  each  month  the  taxes  are  delinquent  to  be 
added  on  the  first  day  of  each  month,  beginning  with  the  first 
of  March,  except  as  otherwise  provided  in  regard  to  municipal 
and  poll  taxes. 

i.  Penalties  may  be  imposed  for  the  nonpayment  of  taxes. — The 

legislature  lias  the  power  to  impose  a  penalty  for  the  nonpayment  of 
taxes,  and  to  authorize  the  penalty  to  be  enforced  with  the  taxes,  and 
such  imposition  is  not  in  violation  of  the  constitution  (art.  1,  sec.  8; 
art.  2,  sec.  28).  Myers  v.  Park,  8  Heis.,  550,  561-564;  Nance  v.  Hop- 
kins, 10  Lea,  511. 

2.  Penalty  for  nonpayment  of  taxes  by  life  tenant  does  not  attach 
to  remainder  estate. — The  remainder  estate  is  not  liable  for  the  pen- 
alty imposed  by  statute  for  the  nonpayment  of  taxes  properly  assessed 
to  the  life  tenant  and  primarily  chargeable  against  him,  but  not  paid 
by  him,  although  the  remainder  estate  is  liable  for  the  unpaid  taxes. 
Hadley  v.  Hadley,  6  Gates,  175,  176. 

Sec.  49.  Distress  warrants  after  March  1st,  and  have  force  of 
executions  from  judgments. — All  taxes  remaining  unpaid  on 
the  first  day  of  March  of  each  year  shall  immediately  be  col- 
lected by  the  county  trustee  by  distress  and  sale  of  any  per- 
sonal property  liable  therefor ;  and  the  tax  books  in  the  hands 
of  said  trustee  and  the  delinquent  lists  to  be  furnished,  as  here- 
in provided,  to  deputy  trustee  [trustees]  or  constables,  shall 
have  the  force  and  effect  of  a  judgment  and  a  distress  warrant 
and  an  execution  from  a  court  of  record  authorizing  him  to 
make  such  distraint  and  sale. 

Statutes  authorizing  distress  warrants  are  valid  as  "the  law  of  the 
land,"  and  as  authorizing  "  due  process  of  law." — Statutes  authorizing 
the  ascertainment  of  the  amount  of  taxes  due  from  each  citizen,  and 
the  issuance  of  a  distress  warrant  to  enforce  the  same,  against  such 
as  fail  or  refuse  to  pay  the  taxes  assessed,  are  constitutionally  valid 
as  •*  the  law  of  the  land,"  and  as  authorizing  "  due  process  of  law." 
Myers  v.  Park,  8  Heis.,  559-562;  Murray  v.  Land  and  Improvement 
Co.,  18  How.,  59  U.  S.,  272,  282,  15  L.  ed.,  372,  376.    McMillen  v.  Ander- 


2IO  Tennessee  Tax  Digest. 

son,  95  U.  S.,  37,  24  L.  ed.,  335;  Davidson  v.  New  Orleans,  96  U.  S., 
97,  24  L.  ed.,  616;  Springer  v.  United  States,  102  U.  S.,  586,  26  L.  ed., 
253;  Kelly  v.  Pittsburgh,  104  U.  S.,  78,  26  L.  ed.,  658;  Hagar  v.  Recla- 
mation District,  111  U.  S.,  701,  28  L.  ed.,  569;  Railroad  v.  Kentucky, 
115  U.  S.,  321,  29  L.  ed.,  414. 

Sec.  49a.  Notice  of  sales. — Ten  days'  notice  of  the  time  and 
place  of  said  sale  shall  be  given  by  advertisement  put  up  in 
three  public  places  in  the  county,  one  of  which  shall  be  in  the 
district  where  the  taxpayer  resides,  and  one  of  which  shall  be 
at  the  courthouse  door. 

Sec.  49b.  Officers  to  have  property  at  sale;  costs,  commis- 
sions, and  expenses  of  removal. — The  officers  shall  in  all  cases 
have  the  personal  property  present  when  sold,  and  shall  be  al- 
lowed to  retain,  in  addition  to  the  taxes,  all  commissions,  costs, 
and  necessary  expenses  of  removing  and  keeping  the  property 
distrained. 

Sec.  49c.  Garnishment  lies,  when;  proceedings  on;  judg- 
ment.— In  cases  where  the  officer  cannot  find  personal  prop- 
erty sufficient  to  satisfy  said  taxes,  he  is  authorized  to  proceed 
by  garnishment  process,  returnable  before  some  justice  of  the 
peace  on  any  day  succeeding  the  service.  The  proceedings  on 
the  return  of  such  garnishment  process  shall  be  as  provided  in 
cases  of  garnishment  on  execution,  and  on  judgment,  if  upon 
the  answer  of  the  garnishee  the  judgment  shall  go  against  him, 
and  said  judgment  shall  be  in  the  name  of  said  officer. 

Sec.  49d.  Fees  on  collections  by  distress  or  distress  and  sale. 

— On  all  taxes  collected  by  the  trustee  the  trustee  or  his  depu- 
ties or  constables,  whichever  performed  the  services,  shall  have 
the  same  fees  where  they  collect  by  distress  or  distress  and 
sale  as  are  allowed  for  collecting  executions. 

See  sec.  69g,  post,  p.  240. 

Sec.  49e.  Trustee  may  appoint  deputies;  list  of  delinquent 
taxpayers. — After  the  taxes  become  delinquent,  the  county 
trustee  shall  have  power  to  appoint  such  deputies  as  may  bQ 


i 


General  Assessment  Law.  211 

necessary  for  the  collection  of  the  delinquent  taxes,  and  in 
such  cases  he  shall  furnish  the  deputy  with  a  list  of  the  delin- 
quent taxpayers,  with  the  description  of  the  property  assessed 
against  each  and  the  amount  of  taxes  due  from  each. 

Void  levy  for  taxes  under  a  void  paper  from  trustee  enjoined. — A 

levy  for  taxes  made  by  a  deputy  collector,  not  by  virtue  of  a  certified 
list  from  the  trustee,  as  required  by  statute,  but  under  a  mere  memo- 
randum from  the  trustee  of  the  amount  of  taxes  due,  which  is  not  a 
writ,  execution,  warrant,  or  other  instrument  known  to  the  law,  and 
does  not  purport  to  be  such,  and  does  not  command  anything  to  be 
done,  is  void,  and  an  injunction  will  lie  to  restrain  collection  of  State 
and  county  taxes  under  such  void  paper.  Alexander  v.  Henderson, 
21  Pickle,  431.  This  decision  was  based  upon  Acts  1895,  ch.  120,  sec. 
12,  which  requires  a  certified  delinquent  list;  while  the  existing  law 
does  not  require  a  certified  list,  but  merely  a  delinquent  list,  with  all 
the  other  requisites  required  by  the  former  law.  But  this  difference 
in  the  statutes  is  thought  to  be  immaterial  upon  the  point  of  the  above 
decision,  and  that  the  same  formalities  are  required  under  the  existing 
statute,  as  was  required  under  the  former  statute  upon  which  said 
decision  was  based. — Ed. 

Sec.  49f.  Record  of  levies  and  proceedings. — The  trustee 
shall  keep  a  record  of  all  levies  made  by  himself  or  deputies 
and  of  proceedings  under  such  levies. 

Sec.  49g.  Fees  of  deputies  in  collection  of  delinquent  taxes, 
and  not  to  be  accounted  for  by  trustee. — The  deputy  trustee 
[trustees]  appointed  to  collect  delinquent  taxes  shall  be  al- 
lowed all  the  fees  and  costs  earned  by  each  and  accruing  on 
such  lists,  and  the  trustee  shall  not  be  required  to  account  for 
such  fees  and  costs  as  a  part  of  the  emoluments  of  his  office 
under  the  existing  laws. 

See  next  section;  sec.  69g,  post,  p.  240. 

Sec.  49h.  Delinquent  polls  to  be  issued,  when ;  commissions, 
fees,  and  costs  of  constables  or  deputies. — The  trustee  shall 
make  out  a  list  of  all  delinquent  poll  taxes  by  districts,  and 
shall  place  the  same  in  the  hands  of  the  constables  in  each  dis- 
trict or  a  deputy  trustee  not  later  than  the  tenth  day  oi 

next  after  the  year  for  which  said  poll  taxes  were  levied,  and 


212  Tennessee  Tax  Digest. 

for  colkcting  such  taxes  the  officer  shall  be  entitled  to  collect 

as  compensation  a  commission  of per  cent,  on  the  amount 

of  poll  tax,  in  addition  to  the  commission  now  allowed  by  law 
for  collecting  executions,  which  commissions  shall  be  paid  by 
the  delinquent.  If  it  is  necessary  to  collect  such  delinquent 
poll  taxes  and  the  aforesaid  per  cent,  commission  afore- 
said by  distress  and  sale  or  garnishment  as  hereinbefore  pro- 
vided in  collecting  tax  assessed  against  owners  of  real  estate, 
the  officer  shall  have  the  same  fees  as  now  allowed  for  like 
services. 

See  last  section;  sec.  69g,  post,  p.  240. 

Omissions  in  statute  noted  and  commented  on.^ — The  month  when 
this  delinquent  poll  tax  list  shall  be  issued  is  left  blank.  All  poll  taxes 
are  delinquent  on  the  first  of  March,  and  the  list  is  to  be  issued  after 
the  delinquency;  and  the  statute  says  they  shall  be  issued  "not  later 

than  the  tenth  day  of  ,"  which  might  be  reasonably  construed  to 

mean  March,  as  such  expression  indicates  an  early  issuance  of  the 
list.  If  this  is  not  the  meaning  of  the  statute,  then  there  seems  to  be 
no  way  to  determine  what  month  is  intended,  and  in  such  case  the 
list  could  not  be  issued  at  all.  In  the  previous  act  contained  in  Acts 
1903,  ch.  258,  sec.  50,  the  word  "  March  "  occurs  where  the  blank  is  left 
in  this  statute.  The  omission  may  well  be  supplied  for  the  reasons 
above  stated.  But  there  is  no  way  of  supplying  the  blanks  as  to  the 
extra  commissions  in  addition  to  the  commissions  allowed  on  execu- 
tions, except  by  reference  to  the  said  previous  act,  and  this  is  hardly 
permissible  where  there  is  nothing  in  the  act  itself  by  which  the  omis- 
sion can  be  supplied. — Ed. 

Sec.  49i.  Poll  tax  list  to  be  returned,  when;  payment  after- 
wards.— All  lists  shall  be  returned  by  such  officer  on  or  be- 
fore the  first  day  of  May,  and  after  said  date  poll  taxes  may  be 
paid  by  adding  thereto  the  same  rate  of  interest  and  penalties 
as  are  added  to  delinquent  real  estate  taxes. 

See  sec.  69f,  post,  p.  239. 

Sec.  49j.  Monthly  reports  and  payments  by  constables  or 
deputies  as  to  collection  of  poll  taxes ;  fees  retained. — The  con- 
stable or  deputy  trustee  shall  have  [make]  monthly  reports  to 
the  county  trustee  of  polls  collected,  and  pay  over  to  said  trus- 


General  Assessment  Law.  213 

tee  all  poll  taxes  collected  during  the  month  after  retaining  the 
fees  to  which  he  is  entitled  by  law. 

Sec.  49k.   Final  settlements  and  payments ;  credits  for  what. 

— On  the  first  day  of  May,  the  constable  or  deputy  trustee  shall 
make  a  final  settlement  of  the  polls  in  his  hands  for  collection, 
and  in  the  settlement  shall  be  charged  with  the  aggregate 
amount  of  polls  in  his  hands  for  collection  and  be  credited 
with  the  amount  collected  and  accounted  for,  with  errors,  dou- 
ble and  illegal  assessments,  and  with  such  insolvent  or  other 
polls  as  such  officer  shall  show  could  not  have  been  collected 
by  law  after  diligent  efTort  on  his  part. 

Sec.  491.  Balance  due  on  settlements  may  be  recovered  from 
constables  or  deputies,  how. — Any  balance  found  due  on  such 
settlements  may  be  recovered  of  the  constable  or  deputy  trus- 
tee and  his  sureties  on  his  bond,  by  suit  or  motion,  on  five  days* 
notice,  in  any  court  of  record,  instituted  by  the  county  trustee 
or  any  revenue  agent  or  district  attorney  of  the  State. 

Sec.  49m.  Bond  of  constable  or  deputy. — The  constable  or 
deputy,  before  entering  upon  the  collection  of  the  polls,  shall 
enter  into  a  bond,  payable  to  the  State  of  Tennessee,  in  a  sum 
sufficient  to  cover  the  aggregate  amount  of  polls  to  be  col- 
lected, with  two  or  more  solvent  sureties,  and  conditioned  to 
faithfully  perform  the  duties  herein  and  discharge  every  bal- 
ance found  against  him  upon  settlement  with  the  county  trus- 
tee, which  said  bond  shall  be  approved  by  the  trustee  and  filed 
for  preservation  in  the  office  of  the  clerk  of  the  county  court. 

Sec.  49n.   Trustee  is  entitled  to  no  fees  except  commissions. 

— Nothing  in  this  act  shall  be  so  construed  as  to  allow  the  trus- 
tee any  fee  for  making  out  the  list  of  delinquent  taxes  for  ei- 
ther real  estate  or  polls  for  the  deputy  trustee  or  constable,  nor 
shall  the  trustee  receive  any  fee  for  any  services  required  to  be 
performed  by  him  under  the  provisions  of  this  act,  except  the 
commissions  herein  allowed. 

See  sec.  69g,  post,  p.  240. 


214  Tennessee  Tax  Digest. 

Trustees  entitled  to  no  fee  for  selling  lands  for  taxes. — The  county 
trustee  is  not  entitled  to  a  fee  of  fifty  cents,  nor  to  any  fee,  for  the 
sale  of  each  tract  of  land  sold  for  taxes  due  in  1879  and  1880,  although 
the  statute  requiring  the  report  of  delinquent  lands  prescribed  a  form 
of  report  deemed  sufficient  which  contained  the  statement  or  item: 
"  Trustee's  fee,  fifty  cents."  But  this  statute  does  not  purport  to  pro- 
vide that  such  fee  shall  be  allowed  to  the  trustee.  So  it  is  not  espe- 
cially provided  by  law  that  the  trustee  is  entitled  to  such  fee.  State, 
ex  rel.,  v.  Nolan,  8  Lea,  399,  400,  401.     See  Code,  sec.  6352. 

Sec.  49o.  Deputy  or  constable  is  entitled  to  no  fee,  except 
where  he  collects  the  taxes  himself. — Nor  shall  any  deputy  or 
constable  be  entitled  to  any  fee  for  any  service  rendered  in  re- 
lation to  any  delinquent  tax  in  his  hands  for  collection  unless 
he  collects  taxes  in  person  from  the  delinquent;  and  after  de- 
linquent taxes  on  property  or  polls  have  been  returned  by  the 
deputy  trustee  or  constable  uncollected,  said  delinquent  may 
thereafter  pay  the  same  to  the  trustee  by  paying  the  interest 
and  penalty  of  one  per  cent,  from  the  date  of  its  accrual. 

See  sec.  69g,  post,  p.  240. 

Sec.  49p.  Back  poll  taxes  are  payable  without  costs,  when; 
refusal  of  ofEcial  is  high  misdemeanor;  fine. — Any  trustee, 
back  tax  collector,  or  other  officer  having  charge  of  the  collec- 
tion of  back  poll  taxes  who  refuses  to  give  a  receipt  where  the 
tax,  interest,  and  penalty  for  the  preceding  or  other  year  [or 
years]  is  tendered  by  any  party  volunteering  to  pay  his  poll 
taxes  is  hereby  guilty  of  a  high  misdemeanor,  and  upon  convic- 
tion shall  be  fined  not  less  than  $50  or  [nor]  more  than  $100 
at  the  discretion  of  the  court. 

See  sec.  69g,  post,  p.  240, 

SALE  OF  LAND  FOR  TAXES. 

(Sections  50-66b.) 

Sec.  50.  Real  estate  to  be  advertised  for  sale ;  form  of  notice ; 
four  weekly  insertions. — After  the  first  day  of  May  of  each 
year  the  trustee  shall  advertise  all  real  estate  upon  which  taxes 
remain  due  and  unpaid,  or  which  is  liable  for  sale  for  other 


General  Assessment  Law.  215 

taxes,  at  the  door  of  the  courthouse  of  the  county  on  the  first 
Monday  in  June  following,  and  said  advertisement  shall  be 
in  the  form  following,  to  wit : 

DELINQUENT    TAXPAYERS,    TAKE    NOTICE. 

On  the  first  Monday  in  June  next  at  the  courthouse  door 
[here  name  county  and  town]  I  will  oflfer  for  public  sale  all 
the  real  estate  belonging  to  delinquent  taxpayers  for  the  year 

.     The  following  is  a  list  of  such  delinquents,  the  district 

in  which  the  property  is  situated,  and  the  number  of  acres  m 
each  tract,  as  follows :  [here  insert  list  of  delinquents,  etc.]  ; 
and  if  said  sale  is  not  completed  on  the  said  first  Monday  in 
June,  the  same  will  continue  from  day  to  day  until  completed. 

(Signed)         ,  Trustee. 

Such  notice  shall  be  inserted  once  a  week  for  three  weeks  in 
some  newspaper  published  in  the  county;  and  if  none  be  pub- 
lished, then  by  posting  said  notice  at  the  courthouse  door  for 
three  weeks  previous  to  said  sale,  the  fee  therefor  to  be  paid  by 
the  county. 

Advertisement  of  tax  sales  to  be  shown. — The  advertisement  of 
tax  sales  must  be  shown  to  have  been  made  as  required  by  law,  espe- 
cially where  the  sales  are  made  in  summary  proceedings  under  stat- 
ute.   Rule  V.  Parker,  Cooke,  365;  Bloomstein  v.  Brien,  3  Tenn.  Chy.,  64. 

Sec.  51.  Sale  of  land  of  delinquents,  when. — On  the  first 
Monday  in  June,  if  the  taxes  remain  unpaid,  the  trustee  shall 
proceed  to  sell  land  of  each  delinquent  taxpayer  to  pay  the 
amount  of  taxes  due  by  him,  and  all  costs,  interests,  penalties, 
and  charges  thereon,  to  the  highest  bidder  for  cash,  and  the  sale 
shall  be  continued  from  day  to  day  between  the  hours  of  10 
o'clock  a.m.  and  4  o'clock  p.m.  each  day  until  all  is  sold,  and 
the  trustee  shall  enter  on  the  tax  books  at  the  place  for  enter- 
ing date  of  payment  the  words:  "Sold  to  [name], 

[date]." 

Tax  deed  must  show  tax  sale  at  time  and  place  required  by  law. — 
A  tax  deed  showing  that  the  land  was  sold  on  a  day  different  from 
that  designated  by  law  is  void.  Conrad  v.  Darden,  4  Yer.,  307.  The 
deed  must  show  that  the  land  was  sold  at  the  time  and  place  required 


2i6  Tennessee  Tax  Digest. 

by  law,   and   the   recitation   of  a   sale   "  on   the  day  of  , 

18 — ,"  is  not  sufficient.     Thompson  v.  Lawrence,  2  Bax.,  421. 

Sec.  52.  Parties  in  possession  become  tenants  of  purchasers, 
but  not  liable  for  rents,  when. — Any  one  in  possession  of  land 
sold  for  taxes  under  the  provisions  of  this  act  shall  become  the 
tenant  of  the  purchaser  at  will  from  and  after  the  first  day  of 
January  following  the  date  of  sale ;  provided,  however,  in  cases 
where  the  tenant  has,  prior  to  the  date  of  sale,  paid  his  rent 
to  a  time  beyond  said  first  of  January,  or  has,  prior  to  date 
of  sale,  given  his  written  obligation  covering  a  period  of  time 
be3^ond  said  first  day  of  January,  and  said  written  obligation  is 
legally  owned  or  held  by  third  parties,  then  the  tendency  [ten- 
ancy] defined  by  this  act  shall  be  [continue]  without  any  right 
to  collect  rent  on  the  part  of  the  purchaser  until  the  expiration 
of  the  time  paid  for  or  covered  by  such  written  obligation. 

See  sec.  54d,  post,  p.  219;  sec.  57a,  post,  p.  222;  sec.  65c,  post,  p.  232. 

Sec.  53.  Land  struck  off  to  State  treasurer,  when. — No  tract, 
lot,  or  parcel  of  land  shall  be  sold  for  less  amount  than  the 
amount  of  taxes,  interest,  penalties,  and  costs  and  charges  due 
thereon ;  and  if  no  person  will  bid  the  amount  of  such  taxes, 
interests,  penalties,  costs,  and  charges,  the  trustee  shall  strike 
the  same  off  to  the  treasurer  of  the  State,  to  be  held  in  trust 
for  the  use  of  the  State,  county,  and  municipality,  said  sale  to 
be  for  the  amount  of  said  taxes,  interests,  penalties,  costs,  and 
charges  thereon  due  to  the  State,  county,  and  municipality. 

Sec.  53a.  Certified  list  of  lands  so  struck  off  to  State  treas- 
urer in  book  form  showing  what;  a  record  of  ofHce  of  circuit 
court  clerk. — The  trustee  shall,  on  or  before  the  first  Monday 
in  August  thereafter,  file  in  -the  ofhce  of  the  clerk  of  the  circuit 
court  in  his  county  a  certified  list  of  the  lands  so  struck  oflf 
by  him  to  the  State  treasurer,  specifying  the  days  of  the  sale, 
the  amount  of  the  respective  taxes  for  which  said  sale  was 
made,  and  each  item  of  costs  thereof,  which  list  shall  be  made 
in  book  form  and  kept  by  said  clerk  as  a  part  of  the  official 
records  of  his  office. 


Gexeral  Assessment  Law.  217 

Sec.  53b.  Certified  list  operates  as  conveyance  to  State  treas- 
urer.— The  list  of  land  so  filed  with  said  clerk  shall  be  in  lieu 
of  conveyance,  and  shall  vest  title  in  said  treasurer  for  the  use 
aforesaid  to  all  the  lands  embraced  in  such  list  as  a  convey- 
ance to  said  treasurer  v^ould  do. 

Sec.  53c.  Form  of  certificate  to  list. — Said  list  may  be  certi- 
fied substantially  as  follov^s : 

I,. ,  trustee  of  county,  Tennessee,  do  hereby  cer- 
tify that  the  foregoing  is  a  correct  list  of  all  real  estate  sold  by 

me  to  the  State  treasurer  for  delinquent  taxes  of  the  year . 

This day  of ,  190—.     (Signed)     ,  Trustee. 

1.  Tax  title  is  invalidated  by  noncertification  of  list  of  lands  struck 
off  to  State  treasurer. — Failure  of  county  trustee  to  certify  Hst  of 
lands  struck  off  to  the  State  treasurer  at  tax  sale  tiled  with  the  circuit 
court  clerk  invahdates  the  title  of  purchaser  from  the  State  treasurer. 
It  is  essential  that  the  list  be  certified.  It  is  not  enough  that  it  is 
substantially  correct.  State  v.  Dugan,  Tax  Title  Cases,  21  Pickle,  245; 
Condon  v.  Galbraith,  22  Pickle,  14,  15-20. 

2.  Certification  of  list  does  not  relate  back. — County  trustee's  cer- 
lilication  of  list  of  lands  struck  off  to  the  State  treasurer  made  after 
the  date  prescribed  does  not  relate  back  to  the  date  of  its  filing.  Con- 
don V.  Galbraith,  22  Pickle,  14,  20-27. 

3.  Confirmation  of  tax  sale  without  certified  list  is  void,  when. — 

This  certified  list  constitutes  a  jurisdictional  fact,  the  nonexistence  of 
which  invalidates  and  renders  void  the  de"cree  of  the  circuit  court  con- 
firming tax  sale  and  awarding  writ  of  possession.  Condon  v.  Gal- 
braith, 22  Pickle,  14,  20-27. 

4.  Statute  is  different  as  to  list  of  lands  sold  to  individuals. — But 

see  section  55,  post,  p.  219,  as  to. sales  to  individuals,  requiring  the  cer- 
tified list  to  be  filed,  but  providing  that  a  failure  to  make  return  or 
record  of  said  list,  or  a  defective  list,  shall  not  affect  the  title.  But 
this  provision  is  confined  to  sales  made  to  individuals,  and  will  not  be 
extended  to  the  sales  made  to  the  State  treasurer.  See  Tax  Title 
Cases,  21  Pickle,  245,  250,  251. 

5.  Assessment  and  list  of  sales  must  show  item.s  and  amounts  in 
dollars  and  cents;  mere  figures  without  more  are  insufficient,  and 
render  sale  void. — The  absence  of  the  dollar  mark  or  anything  to  in- 
dicate what  is  meant  by  the  figures  in  the  assessment  of  property  for 


2i8  Tennessee  Tax  Digest. 

taxation  or  in  the  trustee's  certified  list  of  sales  of  lands  for  taxes 
furnished  to  the  clerk  of  the  circuit  court  renders  such  tax  sales  of 
land  void.  Such  list  should  show  in  dollars  and  cents  the  amount  of 
taxes,  as  well  as  each  item  of  costs  and  penalties.  Mere  figures  en- 
tered between  perpendicular  lines  without  more  are  insufificient. 
Hamilton  v.  Gaslight  Co.,  7  Gates,  150,  citing  and  construing  Acts 
1899,  ch.  435,  sec.  55,  and  citing  and  approving  Randolph  v.  Metcalf, 
6  Gold.,  400,  407;  Dunn  v.  Dunn,  15  Pickle,  612;  Barnes  v.  Brown,  1 
Tenn.  Ghy.  App.,  740;  Anderson  v.  Post  (Tenn.  Ghy.  App.),  38  S.  W., 
283. 

Sec.  53d.  Certified  copy  of  list  for  comptroller. — A  copy  of 
the  list  so  filed  with  the  clerk  shall  be  sent  tO'  the  comptroller 
by  the  trustee,  the  correctness  of  which  list  shall  be  certified  to 
by  the  said  circuit  court  clerk. 

Sec.  54.  Lands  so  struck  off  to  State  treasurer  shall  not  be 
sold  again,  except. — Land  struck  off  to  the  treasurer  of  the 
State  for  taxes,  interests,  and  penalties  shall  not  be  sold  again 
for  taxes  subsequently  accruing  until  the  same  shall  have  been 
redeemed  or  purchased  as  provided  in  sections  62  and  63  of  this 
act. 

Sec.  54a.  Subsequent  taxes  to  be  reported  to  circuit  court 
clerk. — The  trustee  shall  report  such  subsequently  accruing 
taxes,  interests,  penalties,  and  costs  to  the  circuit  court  clerk, 
who  shall  enter  the  amount  thus  reported  as  a  charge  against 
such  land. 

Sec.  54b.  Land  so  sold  to  be  assessed  to  owner  of  redemp- 
tion.—After  the  sale,  the  land  shall  be  assessed  to  the  party 
owning  the  right  of  redemption  therein. 

Sec.  54c.  Rents  of  lands  so  struck  off  to  State  treasurer  to  be 
credited  on  taxes. — If  any  property  for  taxes  sold  and  struck 
otlf  to  the  State  treasurer  can  be  rented  for  a  sum  sufficient  to 
pay  the  taxes,  costs,  and  penalties  and  subsequently  accruing 
taxes  within  one  year  from  taking  possession  after  deducting 
from  such  rents  a  commission  of  ten  per  cent.,  which  may  be 
allowed  to  any  agent  for  services  in  renting  such  property,  then 


General  Assessment  Law.  219 

the  clerk  may  take  possession  of  said  land  and  have  the  same 
rented  out.  The  net  rent  each  month  shall  be  credited  on  the 
amount  necessary  to  redeem  said  land. 

Sec.  54d.  Writs  of  possession  to  gain  possession  of  such 
land. — The  clerk  is  hereby  authorized  to  issue  such  writ  of  pos- 
session as  may  be  ordered  by  the  court  to  gain  possession  of 
said  property  at  any  time  it  may  be  necessary  to  remove  any 
person  who  may  deny  his  rights  to  possession  or  who  refuses 
as  tenant  to  pay  rents  agreed  upon. 

As  to  writ  of  possession,  see  sec.  57a,  post,  p.  222;  sec.  57b,  post,  p. 
222;  sec.  62g,  post,  p.  227;  sec.  64f,  post,  p.  230;  sees.  65-65b,  post,  p.  232. 

As  to  protection  of  tenant,  see  sec.  52,  ante,'  p.  216;  sec.  57a,  post,  p. 
222;  sec.  65c,  post,  p.  232. 

Sec.  55.  List  of  lands  sold  to  individuals  to  be  filed  with  cir- 
cuit court  clerk ;  defects  do  not  affect  titles. — The  trustee  shall 
also  make  a  list  of  the  lands  sold  to  individuals,  in  book  form, 
in  the  same  manner  and  at  the  same  time  as  required  for  lands 
struck  off  to  the  State  treasurer,  which  he  shall  file  with  the 
clerk  of  the  circuit  court  of  his  county,  which  shall  be  kept  by 
the  clerk  as  part  of  the  official  records  of  his  office ;  but  a  fail- 
ure to  make  return  or  record  of  said  list  or  a  defecting  [defect- 
ive] list  shall  not  affect  the  title. 

See  notes  under  sec.  53c,  ante,  p.  217. 

Sec.  55a.  List  operates  to  vest  title ;  purchaser  is  entitled  to 
certificate. — The  list  of  lands  so  filed  shall  operate  to  vest  title 
in  said  purchasers,  respectively,  to  the  lands  purchased  in  fee 
smiple,  and  any  purchaser  at  tax  sale  shall  be  entitled  to  re- 
ceive, if  he  demands  the  same,  a  certificate  showing  his  pur- 
chase, signed  by  said  trustee. 

Sec.  55b.  Form  of  certificate  to  list  of  lands  sold  to  individ- 
uals.— The  trustee  shall  append  to  said  list  of  lands  sold  to  in- 
dividuals a  certificate  substantially  as  follows : 


220  Tennessee  Tax  Digest. 

I,  — — ,  trustee  of  county,  Tennessee,  do  hereby  cer- 
tify that  the  foregoing  is  a  correct  list  of  all  real  estate  sold  by 

me  to  individuals  for  delinquent  taxes  of  the  year .     This 

day  of .  (Signed)         ,  Trustee. 

Sec.  56.  Redemption  by  whom,  and  by  paying  what,  and 
within  what  time. — The  lands  [struck]  off  to  the  treasurer  of 
the  State  and  the  lists  of  lands  sold  to  individuals  shall  re- 
main in  the  office  of  the  clerk  of  the  circuit  court,  and  the 
owner  of  the  land  or  any  person  for  him  or  any  creditor  of 
such  owner  may  redeem  the  same  within  two  years  from  said 
sale  by  paying  said  clerk,. regardless  of  the  amount  of  said  pur- 
chaser's bid  at  a  said  tax  sale,  the  whole  amount  of  the  taxes 
for  which  the  land  was  sold,  with  all  the  costs,  interests,  pen- 
alties, and  charges  consequent  upon  the  sale,  and  damages  or 
penalties  at  the  following  rate,  viz. :  Six  per  cent,  per  annum 
interest  and  a  penalty  of  one  per  cent,  for  each  month  from 
date  of  sale,  and  also  all  State,  county,  and  municipal  tax^s 
that  have  accrued  on  such  land  since  the  sale,  with  interest 
thereon  at  the  rate  of  six  per  cent,  per  annum  and  one  per 
cent,  per  annum  per  month  penalty  from  the  first  of  March 
in  each  year  following  the  year  for  which  such  taxes  are  as- 
sessed. 

See  sec.  67b. 

Sec.  56a.  Penalty  and  interest  on  subsequent  taxes  to  be 
paid  by  the  purchaser. — And  this  interest  and  penalty  shall 
accrue  on  subsequent  taxes  in  favor  of  individual  purchasers 
at  tax  sales,  who  may,  during  the  month  of  February  or  atter 
th^t  time,  pay  subsequently  accruing  taxes. 

Sec.  56b.  Clerk's  compensation. — And  as  compensation  for 
the  clerk,  he  shall  be  entitled  to  a  commission  of  five  per  cent, 
on  the  whole  amount  of  the  redemption  money  and  a  fee  of 
fifty  cents  for  issuing  the  redemption  receipt,  which  amount 
shall  be  collected  from  the  delinquent,  which  receipt  shall  in- 
clude all  property  redeemed  by  any  person  at  one  time. 

See  sec.  62a,  post,  p.  225;  sec.  64,  post,  p.  228;  sec.  64g,  post,  p.  230. 


General  Assessment  Law.  221 

Sec.  56c.  Redemption  within  two  years  after  disabilities  are 
removed;  improvements. — Saving  to  persons  under  disability, 
whose  lands  may  be  sold  for  taxes,  a  right  to  redeem  the  same, 
within  two  years  after  such  disability  shall  have  been  removed, 
from  the  purchaser  thereof,  on  the  terms  herein  prescribed,  on 
their  paying  the  enhanced  value  of  the  land  resulting  from  any 
permanent  improvements  on  the  land  after  the  expiration  of 
two  years  from  the  date  of  sale  of  the  land  for  taxes ;  provided, 
the  value  of  such  improvements  shall  not  exceed  the  rental 
value  of  the  land. 

Error  in  number  of  next  section  is  corrected. — The  section  that 
should  have  been  numbered  57  in  this  act  was  erroneously  numbered 
58,  thereby  making  two  sections  numbered  58;  and  to  avoid  confusion, 
the  section  so  erroneously  numbered  58  will  be  given  its  correct  num- 
ber of  57  in  this  work. — Ed. 

Sec.  57.   Decree  of  circuit  court  vesting  title  in  purchasers. — 

On  any  day  of  any  term  of  the  circuit  court  after  the  time 
when  such  lists  of  lands  sold  for  taxes  and  struck  off  to  the 
treasurer  of  the  State  or  sold  to  individuals  are  filed  with  the 
clerk  of  said  court,  it  shall  be  the  duty  of  the  court,  upon  mo- 
tion of  the  trustee  or  any  revenue  agent  of  the  State  or  any 
purchaser,  to  enter  a  decree  in  form  about  as  follows : 

THE    STATE    OF    TENNESSEE. 

For  uses,  etc. 

V. 

Delinquent  property — real,  personal,  and  mixed — assessed  for 

taxes  due  the  State,  county,  and  municipalities 

in  the  county . 

It  appearing  to  the  satisfaction  of  the  court  that  the  trustee 

for  county,  in  the  State  of  Tennessee,  has  filed  lists  of 

sales  of  property  in  said  county  delinquent  for  taxes  due  there- 
on, for  the  year and  years  prior   [thereto],  to  the 

State,  county,  and  municipalities  in  said  county.  It  further 
appearing  to  the  court  that  the  treasurer  for  use  of  the  State, 
etc.,  and  various  individuals  and  corporations  have  become 
purchasers  of  specific  portions  of  the  property  as  described 
and  set  out  in  said  list.     It  is,  therefore,  decreed  by  the  court 


222  Tennessee  Tax  Digest. 

that  such  sales  be  confirmed  and  that  all  right,  title,  interest, 
and  estate  of  any  kind  and  character  pertaining  to  said  prop- 
erty or  any  parcel  or  portion  thereof  is  hereby  vested  in  the 
respective  purchasers  as  shown  by  said  lists,  subject  alone, 
hovv^ever,  to  the  right  of  redemption  given  by  the  terms  of  the 
act  under  which  such  sales  were  made. 

Sec.  57a.  Writs  of  possession  awarded  to  purchasers. — The 
clerk  of  this  court  will,  upon  the  payment  of  the  legal  fees 
therefor,  issue  to  any  purchasers  named  in  said  lists  a  writ  of 
possession  to  put  such  purchaser  in  possession  of  the  property 
purchased ;  provided,  that  said  writ  shall  not  issue  before  the 
expiration  of  two  years  from  the  date  of  sale,  and  that  such 
writs  shall  be  subject  to  the  rights  of  tenants  as  heretofore 
defined  in  this  act. 

As  to- writs  of  possession,  see  sec.  54d,  ante,  p.  219;  sec.  57b,  below; 
sec.  62g,  post,  p.  227;  sec.  64f,  post,  p.  230;  sees.  65-65b,  post,  p.  232. 

As  to  rights  of  tenants,  and.  their  protection,  see  sec.  52,  ante,  p. 
216;  sec.  54d,  ante,  p.  219;  sec.  65c,  post,  p.  232. 

Sec.  57b.  Decrees  on  former  sales;  writ  of  possession. — It 
shall  also  be  the  duty  of  the  circuit  court  on  any  day  of  any 
term  hereafter,  on  the  motion  of  any  purchaser  named  in  the 
lists  of  lands,  sold  for  taxes  under  the  provisions  of  chapter 
1  of  the  acts  of  the  fiftieth  general  assembly,  April  6,  1897, 
or  subsequent  acts,  on  file  and  constituting  a  part  of  the  record 
of  such  court,  or  upon  the  motion  of  any  trustee  or  revenue 
agent,  to  enter  a  decree  in  about  the  form  hereinabove  set  out, 
confirming  the  sales  in  said  lists,  except  that  the  writs  of  pos- 
session shall  be  decreed  to  issue  on  compliance  with  the  provi- 
sions of  section  65  of  this  act. 

As  to  writ  of  possession,  see  sec.  54d,  ante,  p.  219;  sec.  57a,  next 
above;  sec.  62g,  post,  p.  227;  sec.  64f,  post,  p.  230;  sees.  65-65b,  post,  p.  232. 

Sec.  57c.  But  this  writ  of  possession  shall  not  be  issued  ex- 
cept under  order  of  court. — No  writ  of  possession  shall  be  is- 
sued by  the  clerk  under  this  act  unless  the  court  shall  have 
first  ordered  a  writ  of  possession. 


General  Assessment  Law.  223 

Sec.  57d.  Provision  applicable  to  all  sales  made  and  to  be 
made. — This  provision  shall  apply  to  all  sales  heretofore  made 
and  hereafter  to  be  made  to  individuals  and  to  the  treasurer  of 
the  State  or  to  any  company  or  corporation. 

Sec.  57e.  Authority  vested  in  circuit  courts  for  purposes  of 
this  act. — The  respective  circuit  courts  of  this  State  are  vested 
with  the  authority  to  render  judgments,  decrees,  and  order 
writs  of  possession  for  the  purposes  declared  in  this  act. 

Sec.  57f.  Comptroller's  authority  and  duty  as  to  land  struck 
off  to  State  treasurer  for  taxes ;  approved  by  governor  and  at- 
torney-general.— The  comptroller  is  hereby  authorized  to  take 
the  necessary  steps  to  put  the  State  in  possession  of  said  prop- 
erty and  to  dispose  of  the  same  to  the  best  advantage  to  the 
State,  either  by  compromise  or  by  sale,  on  approval  of  tne 
governor  and  attorney-general. 

Special  agent  for  a  given  county  cannot  be  appointed  by  comp- 
troller.— The  comptroller  is  not  authorized  to  appoint  and  commis- 
sion any  one  as  **  special  agent "  for  a  given  county,  to  look  after 
and  collect  delinquent  taxes,  and  the  pending  suits  in  such  county  for 
the  collection  of  delinquent  taxes;  for  that  would  be  the  creation  of 
an  office.     Opinion  of  Attorney-General  Gates. 

Sec.  58.  Purchaser  at  second  sale  acquires  title  superior  to 
that  of  purchaser  at  first  tax  sale. — If  any  individual  purchaser 
shall  allow  any  land  purchased  by  him  to  be  again  sold  for 
taxes  and  purchased  by  him  to  be  again  sold  for  taxes  and 
purchased  by  another  individual  purchaser,  then  such  subse- 
quent individual  purchaser  shall  acquire  the  superior  title,  and 
the  title  of  the  first  purchaser  shall  become  null  and  void  as 
against  the  title  and  claim  of  such  subsequent  purchaser. 

The  words  after  the  first  "  and  "  in  the  fourth  line  as  herein  printed 
should  all  be  stricken  out  as  a  repetition,  though  the  words  are  printed 
as  they  appear  in  the  engrossed  act  and  in  the  published  Acts. — Ed. 

Sec.  59.  Resale  upon  purchaser's  failure  to  pay;  struck  off 
to  State  treasurer,  when. — If  the  purchaser  of  land  at  a  tax 


224  Tennessee  Tax  Digest. 

sale  shall  not  immediately  pay  the  amount  of  his  bid,  the  trus- 
tee shall  offer  the  land  again ;  and  if  some  person  will  not  then 
bid  the  amount  of  taxes,  interests,  costs,  and  charges  upon  it, 
it  shall  be  struck  oif  to  the  State  treasurer  as  in  other  cases. 

Sec.  60.  Excess  of  purchase  money  over  taxes  and  costs  to 
be  paid  to  clerk  for  owner;  liability  for. — If  any  land  be  sold 
from  [for]  more  than  the  amount  of  taxes  due  thereon  and  all 
costs,  interests,  and  charges,  the  excess  shall  be  paid  over  by 
said  trustee  to  the  clerk  of  the  circuit  court  at  the  same  time 
that  he  shall  file  with  said  clerk  the  list  of  land  struck  oif  to 
the  State  treasurer  and  to  individuals,  taking  his  receipt  for 
the  same,  and  said  excess  to  remain  in  the  hands  of  said  cir- 
cuit court  clerk  until  the  land  is  redeemed  or  until  the  pjiiod 
of  redemption  shall  have  expired ;  and  if  said  land  is  redeemed, 
said  excess  shall  be  by  the  clerk  paid  to  the  bidder  or  pur- 
chaser, his  representatives,  or  assigns;  and  if  the  land  be  not 
redeemed,  then  the  same  shall  be  paid  by  said  clerk  to  the  per- 
son who  owned  the  land  at  the  time  of  the  tax  sale,  his  heirs, 
or  assigns ;  and  the  said  clerk  and  his  bondsmen,  as  the  case 
may  be,  shall,  respectively,  be  liable  for  the  safe-keeping  and 
disposition  of  said  excess  in  accordance  with  the  provisions 
of  this  act. 

Sec.  61.  Record  of  redemption. — On  the  payment  of  the  re- 
demption money  the  clerk  shall,  on  the  record  of  the  list  of 
lands  struck  off  to  the  State  treasurer  and  the  list  of  lands  to 
individuals,  respectively,  write  opposite  the  tract  of  land  the 
word  "  Redeemed,"  and  with  the  date  of  payment  and  redemp- 
tion, the  person  redeeming,  and  the  amount  paid,  so  as  to  show 
the  amount  paid  on  account  of  taxes  accrued  since  the  sale; 
and  the  said  clerk  shall  be  liable  on  his  official  bond  for  any 
and  all  moneys  collected  under  this  act,  and  shall  pay  over  the 
amount  received  by  him  on  redemption  to  the  persons  entitled 
to  receive  the  same. 

Sec.  62.  Lands  struck  off  to  State  treasurer  may  be  sold  at 
private  sale. — At  any  time  after  the  sale  of  land  for  taxes,  the 


General  Asskssment  Law.  225 

lands  or  any  part  thereof  struck  off  to  the  treasurer  and  re- 
ported to  the  circuit  court  as  herein  provided  may  be  sold  at 
private  sale  by  said  clerk  to  any  one  desiring  to  purchase  the 
same  for  not  less  than  the  taxes,  interests,  penalties,  and  cost 
due  thereon  to  the  date  of  such  sale,  and  such  purchasers  shall 
take  the  same,  with  all  the  rights  and  subject  to  all  the  re- 
demption rights,  the  same  as  if  he  had  become  purchaser  at 
trustee's  sale. 

Sec.  62a.  Conveyance  by  clerk  upon  payment  of  what,  when; 
clerk's  fee. — After  the  time  for  the  redemption  of  any  tract  of 
land  sold  for  taxes  shall  have  expired,  any  person  shall  be  en- 
titled to  receive  from  the  clerk  of  the  circtiit  court  a  convey- 
ance of  the  title  vested  in  the  treasurer  of  the  State  for  the 
uses  aforesaid  upon  the  payment  to  said  clerk  of  the  whole 
amount  of  taxes,  interest,  and  penalties  for  which  the  land 
was  sold,  and  all  costs,  interest,  and  charges  consequent  upon 
such  sale,  with  interest  at  six  per  cent,  per  annum,  and  one 
per  cent,  per  month  penalty  from  date  of  sale  upon  the  amount 
for  which  said  land  was  sold,  and  also  all  State,  county,  and 
municipal  taxes,  interest,  and  penalties  which  shall  have  ac- 
crued on  the  land  since  the  said  sale,  with  interest  thereon,  to- 
gether with  five  per  centum  on  the  whole  amount  of  the  pur- 
chase money  and  fifty  cents  for  making  the  deed  for  compen- 
sation for  the  clerk,  which  conveyance  shall  vest  in  him  a  good 
and  indefeasible  title  to  said  land. 

As  to  redemption,  sec  sees.  56-56c,  ante,  pp.  220,  221;  sec.  64g,  post, 
p.  230. 

As  to  clerk's  fee,  see  sec.  56b,  ante,  p.  220;  sec.  64,  post,  p.  228;  sec. 
64g,  post,  p.  230. 

As  to  amount  to  l)e  paid  for  land  to  obtain  a  deed,  see  sec.  64g, 
post,  p.  230. 

Sec.  62b.   Deed  to  be  entered  by  county  court  clerk,  and  in- 
dorsement to  be  made  thereon  before  registration ;  clerk's  fee. 
— Said    conveyance    shall    be    immediately    presented    to    tiie 
.-.ounty  court  clerk,  whose  duty  it  shall  be  to  enter  the  same 
8 


226  Tennessee  Tax  Digest. 

on  a  book,  to  be  kept  for  the  purpose,  giving  in  such  entry  a 
complete  description  of  the  property,  the  name  of  the  pur- 
chaser, date  of  the  deed,  and  several  items  of  cost  and  moneys 
paid  thereon,  for  which  he  shall  receive  twenty-five  cents  as 
his  compensation ;  and  at  the  same  time  the  county  court  clerk 
shall  indorse  on  such  conveyance  the  words,  "  Entered  in  the 
county  court  clerk's  office,"  and  sign  his  name  and  the  date 
thereof,  and  no  such  deed  shall  be  recorded  in  the  register's 
office  until  it  has  been  so  indorsed  by  the  county  court  clerk. 

Sec.  62c.  Form  of  deed. — The  form  of  said  deed  shall  be  to 
the  following  effect : 

I,  ,  clerk  of  the  circuit  court  of  county,  State  of 

Tennessee,  in  consideration  of  the  sum  of  $ paid  to  me  by 

,  hereby  convey  to  said the  following  described  lands, 

situated  in  said  county,  to  wit:  [here  describe  the  land]  ;  sold 
to  the  treasurer  of  the  State  for  delinquent  taxes  on  property 

assessed  to ,  for  the  year  ,  on  the  day  of , 

A.D. .  The  time  of  redemption  having  expired,  this  con- 
veyance is  made  pursuant  to  the  authority  vested  in  me  by  law. 

"  Witness  my  hand  and  seal  of  the  county  [said  court]  here- 
unto affixed,  this day  of ,  A.D. . 

,  Clerk. 

See  sec.  64a,  post,  p.  228. 

Sec.  62d.  Deed  is  prima  facie  evidence  of  statements. — The 
deed  made  by  the  clerk  as  above  provided  shall  be  prima  facie 
evidence  of  the  facts  stated  in  the  deed. 

See  sec.  64c,  post,  p.  229. 

Recitals  are  prima  facie  evidence  only,  and  may  be  contradicted, 
when. — Recitals  of  tax  deeds  are  only  prima  facie  evidence  of  the 
facts  recited  subsequent  to  the  judgment  and  order  of  the  sale,  and 
may  be  contradicted.  Henderson  v.  Staritt,  4  Sneed,  470,  472;  Quinby 
V.  Coal  &  Transportation  Co.,  2  Heis.,  604;  Thompson  v.  Lawrence, 
2  Bax.,  421;  Sampson  v.  Marr,  7  Bax.,  492;  Sheafer  v.  Mitchell,  1  Cates, 
192. 

Sec.  62e.  Seal  is  authentication  for  registration. — The  said 
seal  of  the  circuit  court  clerk  shall  be  a  sufficient  authentica- 


General  Assessment  Law.  227 

tion,  and  entitle  the  same  to  registration  without  any  acknowl- 
edgment. 

See  sec.  64b,  post,  p.  229. 

Sec.  62f.  Clerk  to  sell  land  to  highest  bidder,  when;  pro- 
ceeds to  be  distributed,  how. — If  the  clerk  shall  have  knowl- 
edge or  reason  to  believe  that  more  than  one  person  desires  a 
deed  to  any  tract  of  land,  he  shall  notify  all  such  persons  that 
he  will,  on  a  certain  day,  sell  said  land  to  the  highest  bidder ; 
and  the  excess  so  paid  shall  be  distributed  to  the  State,  county, 
and  municipality  in  the  proportion  that  each  may  be  interested 
in  the  land  sold. 

Sec.  62g.  Writ  of  possession  to  be  issued,  when. — A  writ  of 
possession  shall  be  ordered  by  the  circuit  court  (to  which  the 
tax  sale  has  been  certified)  upon  application  of  any  purchaser 
under  this  section  [sections  62-62g  herein]. 

See  sec.  54d,  ante,  p.  219;  sec.  57a,  ante,  p.  222;  sec.  64f,  post,  p.  230; 
sees.  65-65b,  post,  p.  232. 

Sec.  63.  Clerk  to  make  deed  in  lieu  of  back  tax  attorney's 
certificate  under  Acts  of  1895. — Any  person  who  has  purchased 
any  real  estate  at  a  sale  held  by  a  back  tax  attorney,  under  the 
provisions  of  chapter  120,  Acts  of  the  general  assembly  of  1895, 
and  who  has  received  from  said  back  tax  attorney  a  certificate 
of  purchase,  as  provided  in  said  act,  and  from  whom  said  real 
estate  has  not  been  redeemed  within  the  time  required  by  law, 
may  apply  to  the  circuit  court  clerk  of  the  county  in  which 
said  real  estate  was  sold  for  a  deed;  and  if  it  shall  be  made 
to  appear  to  the  satisfaction  of  the  said  clerk  that  said  real 
estate  has  not  been  redeemed  from  the  party  holding  the  cer- 
tificate of  purchase,  it  shall  be  the  duty  of  said  clerk  to  issue 
to  said  purchaser  a  deed  in  the  same  manner  as  provided  in 
section  64  of  this  act. 

Sec.  63a.  Land  struck  off  to  State  treasurer  to  be  resold  by 
circuit  court  clerk,  when,  and  without  redemption ;  notice. — 


228  Tennessee  Tax  Digest. 

The  circuit  court  clerk  shall  at  any  time,  not  later  than  six 
months  after  the  right  of  redemption  shall  have  expired  on  any 
property  that  has  been  sold  for  taxes  under  this  act  by  the 
trustee  and  struck  off  to  the  treasurer  of  the  State  and  not 
otherwise  disposed  of,  advertise  and  resell  all  such  property 
under  the  same  rule  and  same  notice  that  the  trustee  sold  un- 
der in  the  beginning,  except  that  he  shall  state  in  his  notice 
that  the  sales  will  be  made  in  bar  of  the  equity  of  redemption. 

Sec.  64.  Deed  to  purchaser  to  be  made  by  clerk  of  circuit 
court  after  time  for  redemption  has  expired ;  clerk's  fee. — After 
the  time  for  redemption  of  any  tract  of  land  sold  for  taxes  to 
individuals  shall  have  expired,  any  purchaser  shall  be  entitled 
to  receive  from  the  clerk  of  the  circuit  court  a  conveyance  ot 
the  property  so  purchased,  upon  payment  to  the  clerk  of  the 
sum  of  fifty  cents,  which  shall  be  the  clerk's  compensation  for 
making  and  delivering  said  conveyance. 

See  sec.  56b,  ante,  p.  220;  sec.  62a,  ante,  p.  225;  sec.  64g,  post,  p.  230. 

Correction  of  misprint. — The  word  "  payment  "  in  the  sixth  line  of 
this  section  as  here  printed  was  misprinted  "  conveyance  "  in  the 
published  Acts.     It  is  here  printed  as  it  is  in  the  engrossed  act. — Ed. 

Sec.  64a.  Form  of  deed. — The  form  of  said  deed  shall  be,  in 
efifect,  as  follows : 

State  of  Tennessee,  county  of ,  ss. : 

Be  it  known  that ,  the  county  trustee  of  said  county 

of ,  did,  on  the day  of ,  A.D.  ,  according  to 

law,  sell  the  following  land,  situated  in  said  county,  assessed 

to ,  to  wit :  [here  describe  the  land],  for  the  taxes  assessed 

thereon  for  the  year [if  sold  for  other  taxes,  it  shall  be 

so  stated],  when became  the  best  bidder  therefor  and  the 

purchaser  thereof  at  the  sum  of  $ and cents ;  and  the 

time  for  redetnption  having  expired,  I,  ,  clerk  of  the  cir- 
cuit court  of  said  county,  by  virtue  of  the  authority  vested  in 
me  by  law,  hereby  convey  said  land  to . 

Witness  my  hand  and  seal  of  said  court  hereunto  affixed, 
this day  of .  ^,  Clerk. 

See  sec.  62c,  ante,  p.  226. 


General  Assessment  Law.  329 

Sec.  64b.  Seal  authenticates  deed  for  registration. — Said  sale 
[seal]  of  the  circuit  court  clerk  shall  be  sufficient  authentica- 
tion and  entitle  the  same  to  registration  without  acknowledg- 
ment. 

See  sec.  62e,  ante,  p.  226. 

Sec.  64c.  Deed  is  an  assurance  of  perfect  title,  not  to  be  in- 
validated, except  for  what. — Said  conveyance,  as  well  as  the 
conveyance  provided  for  in  section  62  [sections  62-62g  herem], 
shall  be  an  assurance  of  perfect  title  to  the  purchaser  of  said 
land,  and  no  such  conveyance  shall  be  invalidated  in  any  court 
except  by  proof  that  the  land  was  not  liable  to  sale  for  taxes 
or  that  the  taxes  for  which  the  land  was  sold  have  been  paid 
before  said  sale ;  and  if  any  part  of  the  taxes  for  which  said 
land  was  sold  is  illegal  or  not  charged  to  it,  but  a  part  is 
chargeable,  that  shall  not  affect  the  sale,  not  [nor]  invalidate 
the  conveyance  thereunder,  unless  it  appears  that  before  the 
sale  the  amount  legally  chargeable  on  the  land  was  paid  or  ten- 
dered to  the  county  trustee,  and  no  other  objection  either  in 
form  or  substance  to  the  sale  or  the  title  thereunder  shall 
avail  in  any  controversy  involving  them. 

See  sec.  62d,  ante,  p.  226;  sec.  75,  and  notes,  post,  pp.  247,  248. 

Sec.  64d.  Statute  of  limitation  against  suit  to  invalidate  tax 
title;  disabilities  provided  for. — No  suit  shall  be  commenced 
in  any  court  of  the  State  to  invalidate  any  tax  title  to  land 
after  three  years  from  the  time  said  land  was  sold  for  taxes, 
except  in  case  of  persons  under  disability,  who  shall  have  one 
year  in  which  to  bring  suit  after  such  disability  is  removed. 

Sec.  64e.  Payment  or  tender  of  amount  of  bid  and  subse- 
quent taxes,  interest  and  charges  before  suit. — No  suit  shall 
be  commenced  in  any  court  of  the  State  to  invalidate  any  tax 
title  to  land  until  the  party  suing  shall  have  paid  or  tendered 
to  the  clerk  of  the  court  where  the  suit  is  brought  the  amount 
of  the  bid  and  all  taxes  subsequently  accrued,  with  interest  and 
charges  as  herein  provided. 


230  Tennessee  Tax  Digest. 

Sec.  64f.  Writ  of  possession  to  purchaser. — A  writ  of  pos- 
session shall,  upon  application  of  the  purchaser,  included  in 
this  section  [sections  64-64J  herein],  be  ordered  by  the  court 
to  which  the  tax  sale  has  been  certified. 

See  sec.  54d,  ante,  p.  219;  sec.  57a,  ante,  p.  222;  sec.  62g,  ante,  p.  227. 

Sec.  64g.  Notice  by  clerk  before  making  deed;  cost  thereof; 
clerk's  fee;  what  to  be  paid  by  purchaser. — The  circuit  court 
clerk  shall  not  make  deed  for  land  struck  off  to  the  treasurer 
or  sold  to  individuals  until  the  circuit  court  clerk  shall  is- 
sue a  notice  as  hereafter  provided,  and  have  served  on  the 
person  to  whom  said  real  estate  was  assessed,  if  to  be  found; 
if  not,  to  his  agent  or  representative  or  attorne}-;  and  if  no 
such  agent  or  representative  or  attorney  can  be  found,  the 
clerk  shall  make  publication  for  four  consecutive  weeks  in  any 
newspaper  published  in  the  county  where  the  land  is  situated, 
or  in  case  there  is  no  paper  in  said  county,  he  shall  make 
publication  in  the  nearest  county  paper  for  the  person  or  per- 
sons who  own  said  lands  or  to  whom  same  is  listed,  specify- 
ing that  unless  said  property  owner  or  his  agent  or  attorney 
or  representative  appear  on  or  before  a  certain  day  at  least 
sixty  days  from  the  service  of  said  notice  or  from  the  last 
publication  and  redeem  said  land  or  lands  by  paying  all  ac- 
crued taxes — State,  county,  municipal,  etc. — together  with  in- 
terest, penalty,  and  costs  accrued  to  date  .of  redemption,  that 
the  sale  of  said  lands  to  the  purchaser  thereof  shall  become 
absolute,  and  the  circuit  clerk  shall  proceed  forthwith  to  ex- 
ecute a  deed  to  said  lands  to  the  purchaser  aforesaid,  who 
will  pay  to  said  clerk  the  whole  amount  of  taxes,  interest,  and 
penalties  for  which  the  land  was  sold,  and  all  the  costs,  in- 
terests, and  charges  consequent  upon  the  sale,  with  interest  at 
six  per  cent,  per  annum  and  one  per  cent,  per  month  pen- 
alty from  date  of  sale  upon  the  amount  for  which  said  land 
was  sold,  and  also  all  State,  county,  and  municipal  taxes,  in- 
terest, and  penalties  which  have  accrued  on  the  land  since  the 
said  sale,  with  interest  thereon,  together  with  five  per  centum 


General  Assessment  Law.  231 

on  the  whole  amount  of  the  purchase  money,  together  with 
the  costs  of  the  notice  or  publication  heretofore  provided  for 
and  a  fee  of  $1  to  the  clerk  for  making  the  deed. 

As  lo  clerk's  compensation,  see  sec.  56b,  ante,  p.  220;  sec.  62a,  ante, 
p.  225;  sec.  64,  ante,  p,  228. 

As  to  amount  to  be  paid  to  obtain  a  deed,  see  sec.  62a,  ante,  p.  225. 

As  to  redemption,  see  sees.  56-56c,  ante,  pp.  220,  221;  sec.  62a,  ante, 
p.  225. 

Sec.  64h.    Form  of  notice  or  publication. — 

FORM    OF    NOTICE. 

To  : 

As  the  owner  [or  as  the  agent  or  attorney  of  the  owner,  as 

the  case  may  be]   of  acres  of  land  situated  in  the  

district  of county,  Tennessee,  and  bounded  on  the  north 

by  ;  on  the  east  by  ;  and  on  the  south  by ;  on 

the  west  by  [or  if  town  lots  or  city  property,  describe 

by  usual  method  of  describing  such  property],  you  are  hereby 
notified  that  unless  you  appear  at  my  ofiBce  in  the  courthouse 

in  the  town  of  ,  Tennessee,  on  or  before  the  day  of 

,  190 —  [giving  sixty  days'  notice],  and  pay  the  sum  of 

$ ,  State,  county,  and  all  other  taxes  assessed  against  said 

lands,  together  with  all  interest  and  costs  incurred,  including 
this  notice  of  publication  as  now  provided  by  law,  your  right 
to  redeem  same  shall  be  forever  barred,  and  deed  to  the  same 

will  be  at  once  executed  by  me  to ,  the  purchaser  of  said 

lands. 

Witness  my  hand  at office  on  this day  of  190 — . 

,  Circuit  Court  Clerk. 

Sec.  64i.  Kotice  may  be  served  by  whom. — The  above  no- 
tice may  be  served  by  any  county  or  district  officer  authorized 
to  serve  process. 

Sec.  64j.  Form  of  public  notice  substantially  complied  with; 
one  number;  expense  prorated. — The  form  of  public  notice 
heretofore  provided  for  shall  be  sufficient,  if  a  substantial  com- 
pliance with  the  above  notice ;  and  any  number  of  property 
owners  may  be  embraced  in  one  publication,  the  expenses  for 
the  same  to  be  prorated  among  them. 


232  Tennessee  Tax  Digest. 

Sec.  65.  Writ  of  possession  to  purchaser  to  be  issued  upon 
order  of  court,  when. — Upon  the  request  of  any  person  who 
has  or  may  become  the  purchaser  of  any  property  which  has 
been  sold  for  taxes  due  thereon  under  the  provisions  of  chap- 
ter 1  of  the  fiftieth  general  assembly,  passed  April  6,  1897, 
and  any  subsequent  acts,  or  to  whom  a  deed  has  been  executed 
under  the  prov.isions  of  said  acts,  the  clerk  shall,  upon  the  or- 
der of  the  court  and  upon  payment  of  the  legal  fees  thereof, 
issue  to  such  purchaser  a  writ  of  possession  directing  the  sher- 
iff to  put  such  person  in  possession  of  the  property  so  pur- 
chased or  described  in  such  deed. 

See  sec.  54d,  ante,  p.  219;  sec.  57a,  ante,  p.  222;  sec.  57b,  ante,  p.  222; 
sec.  62g,  ante,  p.  227;  sec.  64f,  ante,  p.  230. 

Sec.  65a.  Notice  for  application  for  writ  of  possession. — 
However,  before  such  writ  of  possession  is  issued  the  pur- 
chaser shall  make  out  a  notice  to  the  party  in  possession,  giv- 
ing a  description  of  the  property  and  the  fact  of  his  purchase 
at  tax  sale,  or  under  the  provisions  of  said  acts,  the  time  of 
purchase,  and  stating  that  he  will  not  earlier  than  thirty  days 
thereafter  apply  to  the  judge  of  the  circuit  court  for  a  writ  of 
possession  to  put  him  in  possession  of  said  land. 

See  sec.  54d,  ante,  p.  219;  sec.  57a,  ante,  p.  222;  sec.  62g,  ante,  p.  227; 
sec.  64f,  ante,  p.  230;  sec.  65,  next  above;  and  sec.  65b,  next  below. 

Sec.  65b.  Notice  served  by  whom  and  in  what  manner. — 
Which  notice  shall  be  served  by  the  sheriff  or  deputy  sheriff 
or  constable  on  the  party  or  parties  in  possession ;  and  if  no 
one  is  on  the  premises  at  the  time  the  officer  is  there,  it  shall 
be  sufficient  service  to  leave  a  copy  of  said  notice  tacked  to 
the  house  or  other  place  where  it  can  be  easily  seen.  The 
officer's  return  shall  be  sufficient  evidence  to  the  clerk  that 
such  notice  has  been  served. 

Sec.  65c.  Tenant  in  possession  may  become  tenant  of  pur- 
chaser without  payment  of  rent,  when. — if  the  party  in  pos- 
session  is  a  tenant  of  the  original   owner  and   has  paid   his 


General  Assessment  Law.  233. 

rent  in  advance  or  has  given  his  written  obligation  for  the 
payment  of  such  rents,  and  such  written  obligation  is  legally 
held  or  owned  by  third  parties,  such  party  shall  have  the  right 
to  become  the  tenant  of  the  purchaser  at  tax  sale  without  rent 
until  the  expiration  of  the  time  for  which  he  has  paid  in  ad- 
vance, or  until  the  expiration  of  his  written  contract. 

See  sec.  52,  ante,  p.  216;  sec.  54d,  ante,  p.  219;  sec.  57a,  ante, .p.  222. 

Sec.  66.  Clerk  of  circuit  court  to  report  and  pay  over 
monthly  taxes  collected  on  redemption  and  purchases;  lia- 
bility and  penalty  for  failure. — It  shall  be  the  duty  of  the  clerk 
cA  the  circuit  court  on  or  before  the  tenth  day  of  each  month 
to  report  and  pay  over  to  the  authorities — State,  county,  and 
municipal,  respectively — entitled  thereto  all  taxes  collected  by 
him  on  redemption  and  purchases  as  herein  provided  during 
the  preceding  month ;  and  if  he  fail  to  do  so,  he  shall  be  lia- 
ble on  his  official  bond  for  amount  collected  and  tO'  a  pen- 
alty thereon  of  one  per  centum  per  day  on  the  amounts  so 
held  or  retained. 

Sec.  66a.  Report  shall  show  what. — Said  report  shall  show 
the  name  assessed  to ;  the  description  of  the  property ;  the 
amount  paid  in  redemption ;  and  name  of  party  redeeming  or 
purchasing. 

Sec.  66b.  Redemption  or  purchase  to  be  entered  on  original 
tax  books. — Whereupon  the  trustee  and  the  collector  of  mu- 
nicipal taxes,  if  such  taxes  are  collected  separately,  shall  en- 
ter the  fact  of  such  redemption  or  purchase  on  the  original  tax 
duplicate  opposite  the  original  assessment,  and  the  further 
tact  of  redemption  by  owner  or  creditor  or  sale  by  the  clerk 
to  a  purchaser. 

GENERAL  NOTES  ON  TAX  SALES. 

1.  Jurisdictional  facts  and  requisites  of  statutory  tax  sales  in  sum- 
mary proceedings. — What  are  the  jurisdictional  and  other  requisite 
facts  in  tax  sales  of  land  under  statutory  proceedings  in  rem  that 
must  appear  in  the  record,  or  on  the  face  of  the  proceedings,,  as  in 


^34  Tennessee  Tax  Digest. 

other  summary  proceedings.  Barry  v.  Rhea,  1  Ov.,  345,  348;  Bush 
V.  Williams,  Cooke,  360;  Rule  v.  Parker,  Cooke,  365;  Johnson  v.  Mills, 

3  Hay.,  38;  Campbell  v.  Mclver,  4  Hay.,  60,  62;  Weeks  v.  McCarrel, 

4  Hay.,  300;  Michie  v.  Mullins,  5  Hay.,  90;  McCarrol  v.  Weeks,  5  Hay., 
246,  254-256;  Francis  v.  Washburn,  5  Hay.,  294;  Hamilton  v.  Burum, 
3  Yen,  355,  359,  360;  Conrad  v.  Darden,  4  Yer.,  307,  308;  Anderson  v. 
Williams,  10  Yen,  234;  Anderson  v.  Patton,  1  Hum.,  369,  376,  377,  379; 
Tharp  v.  Hart,  2  Sneed,  569;  Thacker,  Ex  parte,  3  Sneed,  344;  Will- 
iams V.  Harris,  4  Sneed,  332;  Henderson  v.  Staritt,  4  Sneed,  470,  472, 
473;  Hightower  v.  Freedle,  5  Sneed,  312,  316;  Glass  v.  White,  5  Sneed, 
475,  478,  479;  Randolph  v.  Metcalf,  6  Cold.,  400;  Quinby  v.  Coal  & 
Transportation  Co.,  2  Heis.,  596,  602-605;  Thompson  v.  Lawrence,  2 
Bax.,  415;  Douglass  v.  Mumford,  7  Bax.,  415;  Sampson  v.  Marr,  7  Bax., 
486;  Bloomstein  v.  Brien,  3  Tenn.  Chy.,  55,  63;  Nashville  v.  Cowan, 
10  Lea,  209,  212;  State,  for  use,  v.  Woodruff,  11  Lea,  300;  Thatcher  v. 
Powell,  6  Wheat.,  19  U.  S.,  119,  125,  127,  5  L.  ed.,  221-223. 

2.  Summary  proceedings  may  be  authorized  by  statute. — Statutes  au- 
thorizing summary  proceedings  for  collection  of  taxes  are  not  in  vio- 
lation of  the  law  of  the  land.  McCarrol  v.  Weeks,  5  Hay.,  246,  253, 
255,  256;  Tipton  v.  Harris,  Peck,  420  (distinguishing,  and  jury  may  be 
dispensed  with  in  summary  proceedings) ;  Fields  v.  State,  M.  &  Y., 
174.  See  const,  art.  1,  sec.  8,  and  notes  7,  9,  11-14;  const.,  art.  11,  sec. 
8,  and  notes. 

3.  Condemnation  judgment  must  show  the  lands  to  be  in  the 
county,  and  from  proper  sources. — In  the  condemnation  of  lands  to 
be  sold  for  taxes  there  is  no  presumption  that  the  lands  lie  in  the 
county,  but  the  fact  that  they  do  lie  in  the  county  must  appear  to  the 
court  from  the  proper  source,  and  be  shown  in  the  judgment;  and  if 
such  jurisdictional  fact  is  recited  as  coming  from  a  source  not  author- 
ized by  law,  the  judgment  will  be  void.  Hamilton  v.  Burum,  3  Yer., 
355,  359-362;  Conrad  v.  Darden,  4  Yer.,  307,  308;  Anderson  v.  Will- 
iams, 10  Yen,  234;  Anderson  v.  Patton,  1  Hum.,  369,  375-379;  Will- 
iams V.  Harris,  4  Sneed,  332;  Henderson  v.  Staritt,  4  Sneed,  470,  472, 
473;  Hightower  v.  Freedle,  5  Sneed,  316.  The  case  of  Campbell  v. 
Mclver,  4  Hay.,  60,  is  overruled  by  the  foregoing  cases,  without  cit- 
ing it,  to  the  extent  that  it  holds  that  the  lands  will  be  presumed  to 
be  in  the  county. — Ed. 

4.  Description  in  tax  assessments  and  tax  sales. — 

Insufficient  description  of  less  than  the  whole  of  a  lot  sold  for 
taxes.     Wands  v.  Brien,  13  Lea,  732. 

Insufficient  description  of  land  in  the  certificate  of  a  tax  sale. 
Quinby  v.  Coal  &  Transportation  Co.,  2  Heis.,  596,  599,  600. 

Sufficient  and  insufficient  description  of  land  to  give  the  circuit 
court  power  to  condemn  the   same  to  be   sold   for   taxes.      Thacker, 


General  Assessment  Law.  235 

Ex  parte,  3  Sneed,  344;  Quiiiby  v.  Coal  &  Transportation  Co.,  2  Heis., 
603,  604. 

Tax  sale  is  void,  if  the  land  is  erroneously  and  defectively  de- 
scribed. Gardner  v.  Brown,  1  Hum.,  354;  Rogers  v.  Park,  4  Hum., 
483. 

Tax  assessment  and  sale  thereunder  is  void,  where  the  description 
of  the  land  in  the  assessment  for  taxation  is  insufficient  to  identify  it. 
Morristown  v.  King,  11  Lea,  669;  Polk  v.  Mitchell,  1  Pickle,  644. 

Defect  of  insufficient  description  of  land  in  the  assessment  for  tax- 
ation is  not  cured  by  a  sufficient  description  in  the  report  of  sale. 
Morristown  v.  King,  11  Lea,  669;  CoUigan  v.  Cooney,  23  Pickle,  220. 

Tax  sale  of  one  tract  for  taxes  on  it,  and  other  tracts  not  contigu- 
ous thereto,  assessed  to  same  owner,  is  void.  Morristown  v.  King, 
11  Lea,  669;  Polk  v.  Mitchell,  1  Pickle,  644. 

A  chancery  bill  to  sell  land  for  taxes  must  describe  each  tract,  and 
state  the  amount  of  taxes  due  on  each  tract;  and  a  statement  of  the 
gross  amount  due  on  several  tracts  is  insufficient.  Polk  v.  Mitchell, 
1  Pickle,  634,  643,  644. 

5.  Payment  by  any  one  discharges  the  land. — Payment  of  the  taxes 
by  any  one,  though  not  the  owner,  is  good,  and  discharges  the  land 
from  the  tax  burden,  and  the  State  cannot  collect  another  tax  from 
the  real  owner;  and  a  sale  of  the  land  made  thereafter  for  the  taxes  is 
void.  Campbell  v.  Mclver,  4  Hay.,  60,  62,  63;  Weeks  v.  McCarrel,  4 
Hay.,  300;  McCarrol  v.  Weeks,  5  Hay.,  246,  255,  256. 

6.  Personalty  must  be  exhausted. — There  must  be  a  return  of  no 
personal  property  before  land  can  be  subjected  to  payment  of  taxes. 
McCarrol  v.  Weeks,  5  Hay.,  246,  252,  254,  255;  Francis  v.  Washburn, 
5  Hay.,  296;  Hamilton  v.  Burum,  3  Yer.,  359,  360;  Anderson  v.  Pat- 
ton,  1  Hum.,  369,  375.  See  Nashville  v.  Cowan,  10  Lea,  212;  Thatcher 
V.  Powell,  6  Wheat,  19  U.  S.,  119,  127,  5  L.  ed.,  221-223,  but  especially 
222. 

The  personalty  must  be  exhausted  before  resorting  to  the  land  for 
the  taxes  on  it.  Nashville  v.  Cowan,  10  Lea,  209,  212;  Saunders  v. 
Russell,  10  Lea,  299. 

To  authorize  a  sale  of  land  for  taxes,  it  must  be  shown  that  there 
is  no  personal  property  distrainable.  Puckett  v.  Owen,  Peck,  167,  173. 
See  Francis  v.  Washburn,  5  Hay.,  294,  297,  299,  301;  Hamilton  v.  Bu- 
rum, 3  Yer.,  355,  359,  360,  361;  Anderson  v.  Patton,  1  Hum.,  369,  376; 
Nashville  v.  Cowan,  10  Lea,  209,  212;  Thatcher  v.  Powell,  6  Wheat.. 
19  U.  S.,  119,  125,  127,  5  L.  ed.,  221-223. 

7.  Caveat  emptor. — Rule  of  caveat  emptor  applies  to  tax  sales. 
Ross  V.  Mabry,  1  Lea,  226,  227;  Strother  v.  Reilly,  21  Pickle,  56. 

8.  What  title  purchaser  obtains. — Purchaser  at  tax  sale  takes  the 
land  subject  to  the  lien  for  all  taxes  other  than  those  for  which  the 


236  Tennessee  Tax  Digest. 

land  is  sold.     Nashville  v.  Cowan,  10  Lea,  209,  211,  213,  214;  State  v. 
Woodruff,  11  Lea,  304;  Dunn  v.  Dunn,  15  Pickle,  611. 

Purchaser  of  land  at  tax  sale  takes  only  such  interest  as  the  tax- 
payer may  have,  without  prejudice  to  the  rights  of  other  parties,  such 
as  remaindermen,  Nashville  v.  Cowan,  10  Lea,  209,  213;  Stovall  v. 
Austin,  16  Lea,  709  (life  estate  is  liable  for  taxes,  and  a  sale  for  taxes 
gives  the  purchaser  the  life  estate  only) ;  Ferguson  v.  Quinn,  13  Pickle, 
48  (same  as  the  last);  Dunn  v.  Dunn,  15  Pickle,  607,  611;  Hadley  v. 
Hadley,  6  Cates,  167,  169  (lien  on  whole  estate  for  taxes  assessed  to 
life  tenant). 


TAX  PAYMENT  ON  OWNER'S  PORTION. 

(Sections  67-67b.) 

Sec.  67.  Taxes  may  be  paid  by  part  owner  on  his  portion  of 
the  property. — Any  person  claiming  or  owning  an  individual 
[undivided]  interest  or  part  in  any  property  or  any  specific 
portion  of  any  property  assessed  to  another  shall  receive  a  re- 
ce"pt  in  full  for  his  taxes  on  paying  such  portion  of  the  taxes 
as  he  claims  of  the  property  or  such  proportion  of  the  taxes  as 
his  quantity  of  the  property  bears  to  the  whole  quantity  taxed. 

Sec.  67a.  Prerequisites  to  issuance  of  receipt. — Before  issu- 
ing his  receipt  in  full  on  any  specific  portion  of  such  property 
the  trustee  shall  satisfy  himself  that  the  value  placed  on  each 
portion  is  a  correct  relative  valuation,  either  by  agreement  of 
the  parties  in  interest  or  the  certificate  of  the  assessor  that 
he  has  fixed  the  valuation  of  said  portion. 

Sec.  67b.  Application  of  this  rule  to  all  tax  liens. — This  rule 
shall  apply  to  all  taxes,  interest,  penalties,  and  cost  [costs] 
that  has  [have]  or  may  become  a  lien  on  any  property  in  the 
hands  of  the  trustee  for  collection  or  of  the  circuit  court  clerk 
for  redemption  from  tax  sale. 

Redemption  by  purchaser  of  remainder  interest. — Under  this  rule 
and  section  56,  the  purchaser  of  an  undivided  remainder  interest  in 
land  may  redeem,  where  the  land  assessed  against  the  life  tenant  was 
sold  for  the  taxes.     Opinion  of  Assistant  Attorney-General  Faw. 


General  Assessment  Law.  237 

REVENUE  COLLECTOR. 

(Sections  68-74f.) 

Sec.  68.    Trustee  to  report  and  pay  over  monthly. — On  or 

before  the  tenth  day  in  each  month  the  trustee  shall  report 
to  and  make  settlement  for  all  taxes  collected  during  the  pre- 
ceding month  with  the  comptroller  of  the  State  and  with  the 
judge  or  chairman  of  the  county  court  and  with  the  financial 
agent  or  treasurer  of  each  municipality,  and  pay  over  to  the 
same  the  amounts  shown  by  the  respective  settlements  to  be 
due  each. 

Sec.  68a.  Trustee  to  rrake  annual  sworn  statement,  and  pub- 
lish same ;  publication  fee  to  be  paid  by  county. — The  trustee 
shall  make  under  oath  a  full  and  complete  statement  on  the 
first  Monday  of  September  in  each  and  every  year  of  the  con- 
dition of  his  office,  setting  out  the  aggregate  amount  of  taxes 
collected,  the  amount  so  collected,  giving  State,  county,  and 
municipal  taxes  separately,  and  a  full  statement  of  the  dis- 
bursements of  the  same  and  purposes  for  which  disbursed  and 
the  amount  on  hand,  and  shall  cause  the  same  to  be  published 
in  a  newspaper  published  in  said  county ;  and  if  no  paper  is 
published  in  said  county,  shall  cause  the  same  to  be  pub- 
Ished  in  the  paper  nearest  to  the  county  site,  to  be  paid  for 
by  the  county. 

Sec.  68b.  Trustee  is  not  entitled  to  commissions  until  re- 
port is  published;  recovery,  where  illegally  paid. — Said  trus- 
tee shall  not  be  allowed  any  commission  when  he  falls  to  make 
such  publication,  and  in  the  event  commissions  are  allowed 
when  said  publication  is  not  made,  any  citizen  and  taxpayer 
of  said  county  may  bring  suit  against  said  trustee  and  his 
bondsmen  and  recover  for  the  use  of  the  State  and  county  all 
commissions  thus  illegally  paid  or  allowed. 

Sec.  68c.  Trustee*s  monthly  settlements  to  be  spread  upon 
minutes ;  credits  to  be  specified. — Said  monthly  settlements  so 
to  be  made  to  said  judge  or  chairman  and  committee  of  court 


238  Tennessee  Tax  Digest. 

shall  be  spread  upon  the  minutes  of  the  court  and  municipality, 
respectively,  and  shall  specify  every  credit  allowed  said  offi- 
cers for  errors,  removals,  double  taxation,  and  such  other  cred- 
its as  are  now  allowed  by  law,  except  compensation  to  trustee. 

See  sec.  69c,  post,  p.  239;  sec.  70a,  post,  p.  240. 

Sec.  69.  Trustee  to  present  list  of  insolvents,  delinquents, 
and  double  assessments  annually  at  July  session,  verified  by 
affidavit;  requisites. — Annually,  at  the  July  term  of  the  county 
court,  the  trustee  shall  present  to  said  court  a  report  of  all  in- 
solvent and  delinquent  taxpayers  [and]  double  assessments  in 
his  county,  with  the  amount  due  from  each,  which  report  shall 
be  verified  by  the  affidavit  of  the  trustee  that  he  has  made  in 
person  or  by  deputy  a  legal  demand  for  taxes  of  all  delinquent 
taxpayers  found  in  his  county  by  going  to  their  places  of  abode 
or  business  and  searching  for  something  to  seize  or  sell  for 
taxes ;  that  the  taxpayers  mentioned  in  the  report  have  failed 
to  pay  their  taxes  and  have  no  effects  known  to  him  which 
can  be  made  to  pay  the  same ;  and  'that  he  had  made  diligent 
inquiry  as  to  such  delinquents  as  have  not  been  found  and 
cannot  find  them  in  his  county,  and  they  have  no  effects  known 
to  him  which  can  be  made  to  pay  their  taxes. 

1.  Forfeiture  of  credits  for  delinquencies  on  lands  for  failure  to 
report  within  prescribed  time. — Where  the  revenue  collector  was  re- 
quired to  report,  to  the  circuit  court  by  a  particular  time,  for  con- 
demnation and  sale  thereof,  all  lands  upon  which  the  taxes  had  not 
been  paid,  a  failure  to  report  within  the  time  operated  as  a  forfeiture 
of  all  credits  for  delinquencies  on  land.  Chadwell  v.  State,  8  Heis., 
340,  375. 

2.  Delay  of  tax  books  postpones  time. — Where  the  delivery  of  the 
tax  books  to  the  trustee  is  delayed,  the  time  of  presenting  the  list  of 
errors,  etc.,  may  be  postponed  for  the  corresponding  time,  but  not 
longer.  Chadwell  v.  State,  8  Heis.,  340,  375-377;  Akers  v.  Burch,  12 
Heis.,  608. 

Sec.  69a.  Examination  of  report  and  credits  allowed  by  the 
county  court. — The  county  court  shall  proceed  to  examine 
said  report,  and  shall  allow  the  trustee  a  credit  for  such  taxes 


Gejteral  Assessment  Law.  239 

so  reported  insolvent  or  delinquent  [and]  double  assessments, 
as  it  may  be  satisfied  remain  uncollected  without  the  default 
of  the  trustee,  and  no  more. 

Sec.  69b.  List  of  credits  to  be  certified  by  clerk  of  county 
court. — And  a  list  of  such  allowances  shall  be  made  out  and 
certified  by  the  clerk  of  the  county  court  and  transmitted  to 
the  proper  authorities  of  the  State,  county,  and  municipality, 
respectively. 

Sec.  69c.    Report  to  be  spread  upon  minutes. — Said  report 

shall  be  spread  upon  the  minutes  of  the  county  court  and  mu- 
nicipality, respectively. 


See  sec.  68c,  ante,  p.  237;  sec.  70a,  post,  p. 


240. 


Sec.  69d.  Credits  claimed  for  insolvencies  to  be  investigated 
by  the  county  court. — The  county  court  shall  not  allow  the 
trustee  a  credit  for  the  insolvent  list  that  he  reports  merely 
because  he  presents  it  duly  sworn  to;  but  the  court  shall  ex- 
amine carefully  each  credit  claimed  by  the  trustee  and  avail 
themselves  of  any  information  by  witnesses  to  test  the  accu- 
racy of  the  report,  and  shall  not  allow  the  trustee  credit  for 
the  taxes  of  any  delinquent  who  may  be  ascertained  to  have 
anything  in  his  possession  or  any  right  of  action,  by  a  sale  of 
which  the  trustee  would  be  able  to  make  the  taxes. 

Sec.  69e.  List  is  chargeable  against  trustee  unless  credits 
are  allowed;  improper  allowance  of  credits  does  not  operate 
as  an  estoppel. — All  the  lists  for  which  the  court  shall  not  al- 
low a  credit  shall  be  charged  against  the  trustee,  and  not- 
withstanding that  the  county  court  may  have  allowed  the  trus- 
tee credits,  such  acts  shall  not  operate  as  an  estoppel  in  the 
event  that  it  should  afterwards  appear  that  such  credit  was  im- 
properly allowed. 

Sec.  69f.  List  of  insolvent  poll  taxes  to  be  retained,  collec- 
tions made  and  reported. — The  county  trustee  shall  retain  the 
poll  taxes  included  in  his  list  of  insolvencies  and  for  which 


240  Tennessee  Tax  Digest. 

credit  is  allowed  him  as  a  charge  against  the  taxpayers  who 
have  not  paid  the  same,  and  at  any  time  he  may  receive  pay- 
ment thereof  in  person  or  through  any  deputy  appointed  by 
him,  and  he  shall  distrain  and  sell  for  such  taxes  where  there 
is  any  probability  of  collecting  the  same  in  person  or  b}^  dep- 
uty appointed  for  that  purpose  any  property  of  such  poll  tax- 
payers and  sell  the  same  for  payment  thereof,  and  all  collec- 
tions of  poll  taxes  so  made  shall  be  reported  by  him  and  ac- 
counted for  in  his  next  settlement  made  after  the  collection 
of  the  same. 

See  sec.  49i,  ante,  p.  212. 

Sec.  69g.  Fees  for  collection  of  poll  taxes  by  distraint  or  sale. 

— For  such  collection,  when  made  by  distraint  or  sale,  he  shall 
be  entitled  to  the  fees  heretofore  allowed  in  such  cases.  This 
section  shall  not  be  construed  as  in  any  way  affecting  section 
49  of  this  act. 

See  sees.  49d,  49g,  49h,  49n,  49o,  49p,  ante,  pp.  210-214. 

Sec.  70.  Annual  statement  in  September  for  final  settlement ; 

credits. — Each  trustee  shall,  on  or  before  the  first  Monday  in 
September  of  each  and  every  year,  submit  the  statement  here- 
inbefore provided  for ;  in  case  of  all  State  revenue  collected  by 
him  to  the  State  comptroller;  and  in  case  of  all  county  revenue 
collected  by  him  to  the 'county  judge  or  chairman  ;  and  for  any 
municipality  to  the  mayor  or  proper  officer  of  said  municipal- 
ity, for  the  purpose  of  making  final  settlement  with  said  officer 
and  accounting  for  all  taxes,  damages,  penalties,  fines,  interest, 
and  other  revenue  collected  by  him,  and  said  trustee  shall  be 
allowed  the  credits  herein  provided  for,  and  none  other. 

Sec.  70a.  Settlement  to  be  spread  upon  minutes  of  county 
court. — It  shall  be  the  duty  of  the  county  judge  or  chairman 
to  submit  a  copy  of  this  settlement,  showing  all  debits  and 
credits,  to  the  county  court  at  the  following  term  for  inspec- 
tion, which  shall  be  entered  upon  the  minutes  of  the  court. 

See  sec.  68c,  ante,  p.  2^1  \  sec.  69c,  ante,  p.  239. 


General  Assessment  Law.  241 

Sec.  71.  Misdemeanor  to  violate  this  act;  fine  for  school 
fund. — Any  and  all  parties  intrusted  with  the  collection  and 
disbursement  of  public  funds  or  revenues  violating  the  provi- 
sions of  this  act,  upon  whom  no  penalty  has  been  heretofore 
imposed  for  so  doing,  shall  be  guilty  of  a  misdemeanor,  and 
upon  conviction  thereof  shall  forfeit  and  pay  to  the  State  not 
less  than  fifty  dollars  nor  more  than  five  hundred  dollars, 
which  shall  be  placed  in  the  treasury  for  the  benefit  of  the 
public  school  fund. 

Sec.  71a.  An  additional  penalty  for  failure  of  collector  to  pay 
over  taxes  collected;  forfeiture  of  office;  attorney's  fees. — And 

where  each  [such]  trustee  or  other  officer,  whose  duty  it  is  to 
collect  any  taxes  under  the  provisions  of  this  act,  fails  to  pay 
over  and  account  for  any  and  all  taxes  which  they  have  col- 
lected to  the  proper  officer,  in  addition  to  the  above  penalty, 
they  shall  be  liable  to  a  penalty  of  one  per  cent,  per  day  on 
the  same  from  the  time  the  same  should  have  been  paid,  which 
is  in  addition  to  attorney's  fees  hereinafter  provided,  none  of 
which  shall  in  any  way  be  remitted  after  the  matter  is  placed 
in  the  hands  of  the  attorney,  and  they  shall,  in  additional  [ad- 
dition], forfeit  their  respective  offices. 

Sec.  71b  (1).  Motion  or  suit  against  trustee  in  name  of  State. 
— A  motion  or  suit  lies  in  favor  of  the  State,  county,  corpora- 
tion, or  municipality  against  the  trustee  and  his  sureties  on  his 
official  bonds  for  any  moneys  in  his  hands  officially  not  paid 
over  or  accounted  for  according  to  law  or  for  failure  to  collect. 

Sec.  71c  (2).  Motion  or  suit  for  State  made  or  brought  by 
whom. — The  motion  or  suit  in  favor  of  the  State  may  be 
brought  in  the  name  of  the  State,  and  shall  be  made  or  brought 
by  the  State's  revenue  agents  or  by  the  district  attorney  of 
the  circuit  or  district  where  it  is  instituted  upon  the  request 
of  the  State's  revenue  agent  made  upon  direction  of  the  comp- 
troller and  treasurer. 


242  Tennessee  Tax  Digest. 

Sec.  71d  (3).  Motion  or  suit  for  county  in  name  of  State 
made  or  brought  by  whom. — The  motion  or  suit  by  the  county 
may  be  brought  in  the  name  of  the  State,  for  the  use  of  the 
county,  by  the  district  attorney  or  by  counsel  employed  for 
that  purpose. 

See  sec.  71  j  (9),  post,  p.  242. 

Sec.  71e  (4).  Motion  or  suit  for  city  in  name  of  State  may 
be  brought  by  whom. — A  motion  or  suit  in  favor  of  the  mu- 
nicipality may  be  brought  in  the  name  of  the  State  for  the  use 
of  such  municipality  by  the  mayor  thereof  or  the  city  attor- 
ney. 

Sec.  71f  (5).  CounseFs  compensation  of  fifteen  per  cent,  to 
be  added  as  part  of  judgment. — In  each  case  the  counsel  mak- 
ing the  motion  and  conducting  the  suit  shall  be  allowed  fifteen 
per  cent,  on  the  recovery  as  compensation  as  hereinafter  fixed, 
to  be  added  to  and  become  a  part  of  the  judgment. 

Sec.  71g  (6).  Fees  of  State's  counsel  to  be  reported  and  ac- 
counted for. — The  fees  allowed  to  the  counsel  for  the  State 
shall  be  collected  by  the  State's  revenue  agent  and  reported 
and  accounted  for  as  hereinafter  provided. 

Sec.  71h  (7).  Fees  of  county's  counsel  to  be  collected  and  re- 
ported.— The  fees  allowed  to  the  counsel  or  revenue  agent  for 
the  county  shall  be  collected  by  the  counsel  or  revenue  agent 
for  the  county  and'  reported  to  the  county  judge  or  chairman. 

Sec.  71i  (8).  Fees  of  city's  counsel  to  be  collected  and  re- 
ported.— The  fees  allowed  to  the  city  attorney  shall  be  col- 
lected by  said  city  attorney  and  reported  to  the  mayor  of  the 
city  or  other  chief  official. 

Sec.  71  j  (9).  Taxpayer  may  make  motion  or  bring  suit  in 
name  of  State,  upon  leave  of  court,  when ;  application  for  leave, 
and  costs. — In  case  the  judge  or  chairman  of  the  county  court 
should  refuse  to  make  the  motion  or  bring  the  suit  hereinbe- 


General  Assessment  Law.  243 

before  provided  for  after  the  written  request  of  any  taxpayer 
to  do  so,  then  any  taxpayer  of  the  county  may  make  such  mo- 
tion or  bring  suit  in  the  name  of  the  State  for  the  use  of. the 
county  and  employ  counsel  to  conduct  the  cause;  but  before 
making  such  motion  or  bringing  suit,  he  shall  obtain  leave  of 
the  judge  of  the  court  in  which  the  motion  is  to  be  made 
or  the  suit  brought  to  do  so.  He  shall  make  such  application 
in  writing,  stating  fully  the  grounds  therefor,  of  which  appli- 
cation the  judge  or  chairman  of  the  county  court  shall  have 
five  days'  written  notice,  stating  time  and  place  of  applica- 
tion. The  judge  shall  hear  the  application  at  chambers  or 
in  term  time,  and  may  adjudge  the  costs  of  the  application 
against  the  applicant,  against  the  county  judge  or  chairman, 
or  against  the  county  as  he  shall  deem  just,  and  he  shall  en- 
ter judgment  upon  the  record  of  his  court  accordingly. 

Sec.  71k  (10).  No  releasement  of  revenue  collectors. — No 
power  shall  exist  either  in  the  court  or  any  other  official  to  re- 
lease any  officer  charged  with  the  collection  of  revenue  or  his 
sureties  from  the  payment  of  any  revenue,  penalties,  or  fees 
which  he  or  they  may  be  liable  for. 

Sec.  72.  Compensation  of  the  county  trustee. — The  compen- 
sation of  the  county  trustee  for  receiving  and  paying  over  to 
the  rightful  authorities  all  moneys  received  by  him  shall  be 
six  per  centum  on  all  sums  up  to  ten  thousand  dollars  ($10,- 
000),  and  four  per  centum  on  all  sums  above  ten  thousand 
dollars  ($10,000)  and  up  to  twenty  thousand  dollars  ($20,000), 
and  a  commission  of  two  per  centum  on  all  sums  above  twenty 
thousand  dollars  ($20,000)  ;  provided,  that  in  computing  the 
compensation  of  trustee  [trustees],  all  funds — State,  county, 
school,  and  special — shall  be  taken  and  estimated  as  one,  and 
each  shall  pay  its  respective  portion  of  the  above  commissions 
on  all  sums  of  money  received  by  said  trustee  for  said  State  and 
county,  respectively ;  and  provided,  further,  that  at  the  time  of 
the  settlement  with  the  proper  officers  of  the  State  and  county 
and   the   computation   of  his  commission   on   collections   said 


244  Tennessee  Tax  Digest. 

trustee  shall  furnish  said  officers,  respectively,  with  a  certified 
statement  from  the  judge  or  chairman  of  the  county  court, 
showing  the  amount  actually  collected  by  him  and  paid  over 
to  the  proper  State  and  county  authorities,  respectively,  as 
heretofore  provided ;  provided,  further,  that  the  truste-e  shall 
not  be  entitled  to  any  commission  on  money  turned  over  to 
him  by  his  predecessor  in  office  or  on  money  borrowed  for 
the  use  of  the  county  or  received  from  proceeds  of  sale  or 
sales  of  bonds ;  provided,  further,  that  the  trustee  shall  re- 
ceive one  (1)  per  centum  on  all  moneys  collected  from  county 
officers  on  fees  and  on  the  school  fund  received  from  the  State 
or  on  money  turned  over  to  him  by  clerks  of  the  courts  and 
other  collecting  officers. 

See  sec.  74c,  post,  p.  246. 

Sec.  72).  Rules  and  provisions  for  collection  of  delinquent 
municipal  taxes. — In  all  instances  in  which  current  munici- 
pal taxes  are  collected  by  the  county  trustee  the  following  pro- 
visions and  rules  for  the  collection  of  delinquent  taxes  that 
may  be  due  to  said  municipalities  and  none  other  shall  prevail 
and  obtain,  anything  in  this  act  to  the  contrary  notwithstand- 
ing. 

(1)  City  taxes  are  delinquent,  when.^ — The  taxes  levied  and 
assessed  by  such  municipalities  shall  become  due  and  delin- 
quent on  the  date  as  now  provided  by  existing  laws. 

(2)  Penalties  on  delinquent  city  taxes. — If  such  municipal 
taxes  be  not  paid  on  or  before  the  date  fixed  for  the  delin- 
quency thereof,  then  a  penalty  of  five  per  cent,  thereon  shall 
at  once  accrue.  If  the  same  be  not  paid  on  or  before  the  first 
day  of  the  following  month,  then  an  additional  penalty  of  two 
per  cent,  thereon  shall  accrue,  and  an  additional  penalty  of  one 
per  cent,  shall  accrue  on  the  first  day  of  each  month  thereafter 
that  the  same  shall  remain  unpaid  until  such  penalty  shall 
reach  the  sum  of  ten  per  cent,  on  the  original  tax,  whereupon 
the  said  penalty  shall  be  no  further  increased. 


General  Assessment  Law.  245 

(3)  Interest  in  addition  to  penalty  on  delinquent  city  taxes. 

— The  accrual  of  the  penalty  aforesaid  shall  in  no  respect  af- 
fect the  interest  to  be  paid  on  said  taxes  from  the  date  they 
become  delinquent,  such  interest  to  be  paid  as  if  no  penalty 
had  been  imposed. 

(4)  Sales  for  delinquent  city  taxes. — No  distinct  or  inde- 
pendent sales  by  the  trustee  shall  be  made  of  the  property 
upon  which  the  said  municipal  taxes  shall  become  delinquent, 
biit  in  respect  of  all  municipal  taxes  the  trustee  shall  sell  there- 
for at  the  same  time  under  the  same  advertisement  and  under 
all  the  proceedings  here  provided  for  at  the  next  sale  there- 
after to  be  made  for  delinquent  State  and  county  taxes,  such 
next  sale  to  be  made  for  all  taxes,  except  as  hereinafter  pro- 
vided, then  delinquent  to  the  State,  county,  and  municipality. 

Sec.  74.  Advertisement  of  delinquent  land  for  taxes  of  1908, 
and  for  all  other  years. — The  trustee,  when  he  advertises  and 
sells  property  for  delinquent  taxes  for  1906,  State  and  county, 
or  municipal,  that  at  the  same  time  and  place  in  the  manner 
now  prescribed  by  law  also  shall  advertise  and  sell  all  other 
property  now  in  his  hands  upon  which  there  are  due  taxes — 
vState,  county,  or  municipal — and  said  advertisement  shall 
show  specifically  that  said  property  is  not  ofifered  for  sale  for 
current  delinquent  taxes,  but  in  other  respects  the  advertise- 
ments and  sale  shall  be  in  the  same  manner  and  of  the  same 
effect  as  the  advertisement  and  sale  of  current  delinquent  taxes 
for  the  year  1906. 

Sec.  74a.  Fees  to  be  collected  and  paid  over  to  the  proper 
officials. — The  fees  heretofore  chargeable  against  such  prop- 
erty and  fees  hereafter  charged  to  said  property  on  account 
of  the  nonpayment  of  taxes  required  by  law  shall  be  collected 
by  the  trustee  if  he  collects,  or  the  circuit  court  clerk  if  he 
collects,  and  paid  over  to  the  proper  officials. 

Sec.  74b.  Sale  to  include  all  delinquent  lands;  same  method 
as  for  sales  of  land  for  taxes  for  1906. — This  sale  shall  include 


246  Tennessee  Tax  Digest. 

all  property  upon  which  there  are  delinquent  taxes,  whether 
suits  have  formerly  been  filed  or  not  for  the  collection  of  the 
taxes— State,  county,  or  municipal — and  the  same  method  of 
procedure  shall  [be]  followed  by  the  trustee  and  circuit  court 
clerks  as  is  provided  for  sales  of  property  for  delinquent  taxes 
for  1906. 

Sec.  74c.  Separate  report  of  sales  of  land  for  delinquent 
taxes  prior  to  1906;  trustee's  compensation. — But  the  trustee 
shall  certify  in  a  separate  book  to  the  circuit  court  clerk  the 
property  sold  for  delinquent  taxes  prior  to  1906,  and  the  county 
court  shall  allow  said  trustee  reasonable  compensation  for 
making  up  the  necessary  books. 

See  sec.  12,  ante,  p.  243. 

Sec.  74d.  Pending  suits  are  not  barred  nor  affected  by  such 
sales,  where  the  State  becomes  purchaser. — [Neither]  such 
sales,  if  the  State  becomes  the  purchaser,  nor  sale  [sales]  here- 
tofore made  under  chapter  258,  Acts  of  1903,  sections  75,  /(i, 
and  77 ,  shall  in  any  way  bar  the  prosecution  of  any  suit  now 
pending  for  the  collection  of  delinquent  taxes  and  that  in  re- 
spect of  all  such  as  are  now  pending  in  either  of  the  circuit 
or  chancery  courts  for  the  collection  of  delinquent  taxes,  which 
suits  were  filed  prior  to  the  passage  of  chapter  120,  Acts  of 
1895. 

Sec.  74e.  Comptroller  authorized,  through  revenue  agents, 
to  prosecute  pending  suits,  and  to  make  settlements. — The 
comptroller  is  hereby  vested  with  full  and  complete  authority, 
through  the  revenue  agents,  to  prosecute  such  suits  to  final  de- 
cree and  sale,  and  said  revenue  agent  may  make  such  settle- 
ments with  such  delinquent  taxpayers  as  may  be  satisfactory 
to  the  comptroller. 

See  sec.  ITyi,  post,  p.  257. 

Sec.  74f.  Compensation  to  be  fixed;  State,  counties,  and 
cities  are  not  liable  for  costs,  fees,  and  charges. — The  compen- 


General  Assessment  Law.  247 

sation-shall  be  fixed  and  agreed  upon  by  the  comptroller;  and 
when  the  suits  shall  be  made  to  embrace  all  delinquent  taxes 
due  upon  the  property,  whether  such  property  has  formerly 
been  sold  to  the  State  treasurer  for  the  use  of  the  State  or 
not,  in  no  event  shall  the  State,  county,  or  municipality  be  lia- 
ble for  any  costs,  fees,  or  other  charges  unless  the  taxes  are 
collected. 


RELIEF  FOR  PURCHASER  AT  TAX  SALE  FOR 
DEFECTIVE  TAX  TITLE. 

(Section  75.) 

Sec.  75.  Right  of  subrogation  and  enforcement  of  lien  against 
land  bought  under  tax  sales  that  cannot  be  recovered ;  chancery 
jurisdiction  regardless  of  the  amount;  bill  for  recovery  of  land 
and  enforcement  of  right  of  subrogation. — All  persons  who 
shall  buy  any  real  estate  sold  under  any  provisions  of  this  act 
for  delinquent  taxes  which  were  in  [a]  lien  thereon,  and  who 
shall  from  any  cause  fail  to  get  a  good  title  or  to  recover  pos- 
session of  the  realty  shall  be  subrogated  to  all  liens  that  se- 
cured the  taxes,  and  all  costs,  penalties,  fees,  and  interest, 
and  shall  have  the  right  to  enforce  such  liens  by  bill  in  chan- 
cery and  sale  of  the  property  for  reimbursement  of  the  pur- 
chase money  and  interest  thereon ;  and  all  persons  who  have 
purchased  or  shall  hereafter  purchase  realty  sold  for  taxes 
under  chapter  1,  Acts  of  1897,  or  under  chapter  435,  Acts 
of  1899,  are  entitled  to  the  same  right  or  subrogation  and 
the  same  remedy  for  its  enforcement,  and  the  chancery  court 
shall  have  jurisdiction  in  all  such  cases,  though  the  amount 
sued  for  be  less  than  $50.  Any  person  who  shall  purchase 
any  real  estate  sold  for  delinquent  taxes  from  a  trustee  or  by 
redemption  through  the  circuit  court  clerk  may  sue  for  pos- 
session by  bill  in  the  chancery  court,  and  may  file  his  bill 
in  a  double  aspect,  seeking  to  recover  possession ;  or  if  that 
relief  is  denied,  then  to  enforce  the  right  of  subrogation  as 
aforesaid,  and  the  purchaser  may  avail  himself  of  this  remedy 
by  bill  in  chancery  without  having  taken  any  steps  toward 


248  Tennessee  Tax  Digest. 

a  confirmation  in  the  circuit  court  or  a  writ  of  possession  .there- 
from ;  or  if  he  shall  have  taken  any  such  steps,  he  may  never- 
theless maintain  his  bill  as  aforesaid ;  and  in  the  event  of  his 
fa  lure  to  recover  the  realty,  then  he  shall  have  a  lien  thereon 
for  the  amount  he  paid  for  the  same,  with  interest  and  costs, 
and  his  reasonable  attorney's  fees,  to  be  fixed  by  the  court, 
and  shall  be  entitled  to  a  decree  for  the  sale  of  the  realty  to 
satisfy  such  lien,  and  in  all  such  cases  the  chancery  court  shall 
have  jurisdiction  whether  the  amount  sued  for  be  more  or  less 
than  $50. 

See  sec.  64c,  ante,  p.  229. 


1.  Purchaser  under  void  tax  sale  is  entitled  to  be  reimbursed  for 
taxes  and  interest,  but  not  for  costs  and  penalties,  and  must  pay  costs 
of  suit. — Where  the  sale  of  land  for  taxes  is  void,  the  purchaser  is 
entitled  to  have  refunded  to  him  the  taxes  for  which  the  land  was 
sold,  and  all  subsequent  taxes  paid  by  him,  with  interest  on  all,  but 
no  penalties  or  costs;  and  the  owner  seeking  to  have  such  sale  de- 
clared void  and  removed  as  a  cloud  must  pay  such  purchaser  such 
sum.  Costs  of  suit  adjudged  against  such  purchaser.  Hamilton  v. 
Gaslight  Co.,  7  Cates,  150,  154,  155. 

As  to  how  far  the  purchaser  at  a  judicial  sale  is  protected  as  bona 
fide  purchaser,  see  note  to  Riley  v.  Martinelli  (Cal.),  21  L.  R.  A.,  33. 

2.  Purchaser  at  void  tax  sale  to  be  reimbursed  for  what. — Where  a 
tax  sale  is  void,  the  owner  must  refund  to  the  purchaser  the  amount 
paid  by  him,  with  legal  interest,  and  all  costs,  but  not  the  penalty  on 
redemption  in  valid  sales.     Bank  v.  Gay,  3  Shannon's  Cases,  3. 

The  owner  must  reimburse  the  purchaser  the  taxes,  costs,  and  pen- 
alties paid  at  a  void  tax  sale  or  subsequently,  with  legal  interest,  and 
must  pay  all  costs  of  the  suit  prosecuted  to  recover  the  land.  Bloom- 
stein  V.  Brien,  3  Tenn.  Chy.,  55,  68,  69. 

The  purchaser  at  a  void  tax  sale  is  entitled  to  be  reimbursed  for  the 
taxes  paid,  with  legal  interest,  and  costs  of  suit,  except  the  cost  of  his 
cross  bill  dismissed.  Quinby  v.  Coal  &  Transportation  Co.,  2  Heis., 
596,  605,  606:  Strother  v.  Reilly,  21  Pickle,  54,  55. 

Where  tax  sales  of  land  are  invalid  and  void,  the  owner  is  not  liable 
for  the  costs  of  advertising  and  selling  the  land.  The  penalties  were 
disallowed  for  the  reason  stated,  that  the  statute  allowing  penalties 
was  repealed.  State  v.  Duncan,  3  Lea,  679,  690,  691;  Nashville  v.  Lee, 
12  Lea,  452,  455.  But  the  rights  of  individual  purchasers  at  tax  sales 
were  not  involved  in  either  of  these  cases. — Ed. 


General  Assessment  Law.  249 

3.  Reimbursement  for  taxes  paid.— The  purchaser  at  a  void  tax  sale 
is  entitled  to  be  reimbursed  for  the  taxes  paid  by  him  upon  setting  aside 
the  tax  sale  at  the  instance  of  the  original  owner.  Strother  v.  Reilly, 
21  Pickle,  48,  52-58,  citing  and  approving  many  cases,  and  distinguish- 
ing Ross  V.  Mabry,  1  Lea,  226,  in  which  it  was  held  that  the  pur- 
chaser of  land  at  tax  sale  is  entitled  to  no  lien  for  repayment  of  taxes, 
costs,  and  penalties,  merely  because  he  became  the  purchaser,  without 
alleging  the  validity  or  invalidity  of  the  title  acquired. 

Where  the  complainant  furnishes  the  money  with  which  the  taxes 
were  paid  pending  the  litigation,  he  is  entitled  to  be  reimbursed  out 
of  the  rents  in  the  hands  of  the  receiver.     Wicks  v.  Sears,  4  Lea,  300. 

The  case  of  Ross  v.  Mabry,  1  Lea,  226,  was  not  decided  under  this 
statute;  and  in  view  of  this  statute,  and  the  said  case  of  Strother  v. 
Reilly,  21  Pickle,  48,  the  rule  announced  in  Ross  v.  Mabry,  1  'Lea,  226, 
will  not  deprive  the  purchaser  of  his  right  to  reimbursement  where 
the  question  is  properly  presented  by  the  pleadings  and  proof. — Ed. 


COUNTY  REVENUE  COMMISSIONERS. 

(Sections  76-76d.) 

Sec.  76.  Election;  eligibility;  qualifications. — The  quarterly 
courts  at  their  July  term,  1907,  and  each  year  thereafter,  shall 
elect  three  competent  citizens,  not  members  of  the  county 
court,  county  court  clerk,  or  deputy  county  court  clerk,  who 
shall  be  known  as  the  "  revenue  commissioners  "  of  the  county. 
One  of  these  commissioners  shall  be  an  expert  accountant,  and 
shall  be  selected  as  such. 

Sec.  76a.  Term  of  office. — Their  term  of  office  shall  begin 
on  the  first  Monday  in  September  following  their  election,  and 
they  shall  hold  office  for  two  years,  and  imtil  their  successors 
are  elected  and  qualified. 

Discrepancy  in  election  and  terms  of  office. — Attention  is  called 
to  the  discrepancy  in  the  provisions  that  the  commissioners  shall  be 
elected  annually,  and  that  their  terms  shall  be  for  two  years.  The 
provision  for  the  term  of  two  years  comes  after  that  for  the  annual 
election.  The  previous  acts,  before  Acts  1903,  ch.  258,  sec.  79,  from 
which  latter  act  the  above  section  76  was  copied,  provided  for  bien- 
nial elections  and  terms  of  two  years.  The  last  provision,  for  term 
of  two  years,  should  be  controlling  over  the  prior  provision  for  an- 
nual elections. — F.d. 


250  Tennessee  Tax  Digest. 

Sec.  76b.  Oath. — Before  entering  upon  their  duties  they 
shall  subscribe  to  an  oath  before  the  clerk  of  the  county  court 
that  they  will  well  and  truly  discharge  all  duties  that  may  de- 
volve upon  them  by  law. 

Sec.  76c.  Time  of  meeting;  duties  to  be  performed. — On 
Tuesday  before  the  first  Monday  in  January,  April,  July,  and 
October  of  each  year  the  revenue  commissioners  herein  pro- 
vided for  shall  meet  and  critically  examine  the  settlement  [set- 
tlements] of  the  judge  or  chairman  of  the  county  court,  with, 
all  the  collecting  officers  of  the  county.  They  shall  inspect 
the  reports  of  those  collecting  officers  made  to  the  judge  or 
chairman,  and  the  books  of  said  officers,  if  necessary.  They 
shall  also  carefully  examine  the  financial  report  of  the  county 
judge  or  chairman,  which  is  hereby  required  to  be  made  quar- 
terly and  be  spread  in  full  on  the  minutes  of  the  county  court. 
They  shall  examine  the  checks  and  warrants  on  which  dis- 
bursements from  the  treasury  have  been  made  and  compare 
these  with  the  books  of  the  treasurer  or  trustee.  They  shall 
ascertain  what  warrants  have  been  drawn  by  the  judge  or 
chairman  during  the  preceding  quarter,  which  of  these  have 
been  paid,  which  have  been  registered  with  the  trustee  and  re- 
man unpaid,  and  how  many,  if  any,  have  been  either  regis- 
tered or  paid.  The  commissioners  in  each  case  shall  look  to 
see  that  the  balances  as  stated  in  the  report  of  the  judge  or 
chairman  correspond  with  the  balances  shown  to  be  on  hand 
by  the  books  of  the  treasurer  or  trustee  and  exhibit  of  the  cash 
or  assets  which  he  has  or  should  have  on  hand.  The  reve- 
nue commissioners  shall  report  in  writing  at  the  end  of  each 
quarter  the  result  of  their  investigation,  and  it  shall  be  their 
special  duty  to  call  attention  to  any  neglect  or  violation  of 
duty  which  they  may  observe  on  the  part  of  any  official. 

Sec.  76d.  Compensation. — The  revenue  commissioners  shall 
be  paid  for  their  services  such  compensation  as  may  be  allowed 
them  by  the  quarterly  courts  of  the  respective  counties,  not 
to  exceed  $3  per  day  for  the  expert  accountant  and  $2  per  day 


fuNfVERSIT 


^ 


General  Assessment  Law.  251 

for  the  other  two  members  for  the  time  actually  engaged  in 
the  discharge  of  their  duties ;  provided,  that  commissioners 
shall  draw  pay  for  such  time  in  each  quarter  in  any  county 
having  a  population  of  50,000  or  over  under  the  federal  cen- 
sus of  1900  at  the  discretion  of  the  county  court,  nor  more  than 
ten  days  in  any  county  having  a  population  of  less  than  50,000 
and  more  than  25,000,  nor  more  than  five  days  in  any  other 
county  in  the  State. 

STATE  REVENUE  AGENTS. 

(Sections  77-77z.) 

Sec.  77.  Appointment;  term;  bond;  oath. — There  shall  be 
appointed  by  the  comptroller  three  revenue  agents,  who  shall 
hold  their  office  for  a  term  of  two  years  from  the  date  of  their 
appointment.  That  part  of  the  State  to  which  each  is  assigned 
shall  be  designated  by  the  comptroller.  Each  shall  enter  into 
bond  in  the  penal  sum  of  twenty  thousand  dollars  ($20,000), 
with  two  or  more  solvent  securities,  to  be  approved  by  some 
justice  of  the  supreme  court  or  chancellor,  before  whom  they 
shall  take  the  usual  oath  of  office.  Said  bond  shall  be  made 
payable  to  the  State,  and  conditioned  on  the  faithful  discharge 
of  duty  and  for  the  covering  into  State  treasury  all  moneys  col- 
lected. 

Sec.  77a.   Information  to  be  furnished  by  comptroller. — The 

comptroller  shall  furnish  them  with  such  reports,  documents, 
data,  or  other  information  as  will  facilitate  their  investigations. 

Sec.  77b.  Duties  of  revenue  agents  under  direction  of  comp- 
troller.— It  shall  be  their  duty,  under  the  directions  of  the 
comptroller,  to  examine  the  records  of  all  officials  charged 
with  the  collection  of  State,  school,  or  county  revenue  or  any 
one  who  collects  State  or  county  revenue  without  authority 
of  law  to  do  so,  or  with  the  disbursement  of  revenue  received 
from  the  State  or  county,  and  to  investigate,  when  necessary, 
all  bills  of  cost,  fees,  or  other  items  certified  to  the  State  or 
county  for  payment  out  of  the  State  or  county  treasury. 


252  Tennessee  Tax  Digest. 

Sec.  77c.  Duties  of  revenue  agents  independent  of  comp- 
troller.— If  either  of  said  agents  shall  have  reason  to  believe 
that  any  officer  having  charge  of  the  collection  or  disbursement 
of  the  State  and  county  revenue  is  not  properly  collecting  or 
disbursing  such  revenue  or  accounting  for  the  same  according 
to  law,  such  agent  shall  make  such  investigation  independent 
of  an  instruction  from  the  comptroller,  or  he  may  do  so  at  the 
written  request  of  any  taxpayer.    . 

Sec.  77d.  Reports  of  investigations. — They  shall  make  re- 
port of  each  investigation  at  the  close  of  the  same  under  oath 
to  the  comptroller  for  State  revenue  and  costs,  and  to  county 
judge  or  chairman  for  county  revenue  and  costs. 

Sec.  77^,  Powers  of  revenue  agents  in  making  investiga- 
tions.— On  entering  the  offices  to  make  said  invescigation  they 
shall  have  the  power  to  demand  of  all  officers  charged  with 
the  collecton  of  revenue  the  cash  belonging  to  their  office  as 
State,  school,  or  county  revenue  or  their  accounts  in  bank ; 
and  if  the  public  funds  arc  in  bank,  they  shall  have  the  right 
to  examine  the  papers  and  records  of  said  l)ank  so  far  as  they 
relate  to  said  public  fund. 

Sec.  77f.  Revenue  agents  may  institute  suits  or  motions 
against  delinquent  collectors ;  and  for  what  other  dues. — They 
shall  have  the  right  to  bring  suit,  by  motion  or  otherwise, 
against  any  delinquent  revenue  collector  or  other  officer,  in  the 
name  of  the  State,  upon  order  of  the  comptroller  or  upon  their 
own  motion,  for  any  State,  school,  or  county  revenues  or 
moneys  collected  and  not  reported  to  said  officials,  or  any 
moneys,  revenues,  costs,  or  fees  which  have  been  wrongfully 
certified,  received,  disbursed,  or  retained  by  said  officials,  or 
any  moneys  or  revenues  which  were  due  the  State  or  county, 
including  fees,  distributive  shares  of  estates,  funds  arising 
from  the  sale  of  lands,  balances  unpaid  to  the  owner,  and  other 
funds  remaining  uncalled  for  in  the  hands  of  any  officer  for 
more  than  two  years. 


General  Assessment  Law.  253 

Statute  is  unconstitutional  to  extent  it  authorizes  sui's  by  the  State 
revenue  agents  for  moneys  or  funds  belonging  to  individuals;  con- 
struction of  statute.-  -This  statute  is  doubtless  valid  to  the  extent  that 
it  authorizes  suits  to  recover  any  moneys  or  funds  belonging  to  the 
State  or  any  county,  regardless  of  the  character  of  the  same  or  the 
name  or  designation  under  which  the  moneys  or  funds  may  be  classed; 
but  to  the  extent  that  it  undertakes  to  authorize  suits  by  the  revenue 
agents  for  the  "  fees,  distributive  shares  of  estates,  funds  arising  from 
the  sale  of  lands,  balances  unpaid  to  the  owner,  and  other  funds  re- 
maining uncalled  for  in  the  hands  of  any  officer  for  more  than  two 
years,"  where  such  moneys  or  funds  belong  to  individuals,  and  not  to 
the  State  or  any  county,  the  statute  is  doubtless  unconstitutional  and 
void. 

In  Johnson  v.  Hudson,  12  Pickle,  630,  637-640,  it  was  held  that  sec- 
tions 2  and  3  of  ch.  137  of  the  Acts  of  1895,  codified  in  sections  666, 
667,  and  668  of  the  Code,  were  unconstitutional  and  void,  because  they 
operated  as  an  unlawful  invasion  tof  the  rights  of  the  citizen,  and  were 
in  violation  of  section  8  of  the  first  article  of  the  constitution. 

In  view  of  this  undoubtedly  C9rrect  holding,  the  unconstitutionality 
of  this  statute  to  the  extent  stated  seems  to  be  unquestionable. 

It  is  true  that  the  individuals  owning  such  moneys  or  funds  are 
not  taxed  with  any  fees  or  costs;  but  it  is  an  unwarranted  interference 
with  their  private  affairs,  for  the  State  to  undertake  such  a  supervi- 
sion over  their  affairs.  But  the  officers,  though  rightly  holding  these 
moneys  or  funds  for  the  individuals  owning  the  same,  are  unjustly 
taxed  with  fees  for  the  r-evenue  agents,  as  shown  in  sections  below. 

This  statute  does  not  purport  or  undertake  to  preserve  and  make 
more  secure  the  said  moneys  or  funds  belonging  to  individuals;  but, 
without  saying  so  in  so  many  words,  it  does  in  fact  undertake  to 
confiscate  said  moneys  and  funds  and  to  cover  the  same  into  the  pub- 
lic treasury.     See  sec.  77n,  post,  p.  255. 

Of  course,  if  this  statute  can  be  properly  construed  to  include  and 
embrace  moneys  and  funds  belonging  to  the  State  or  county  only, 
and  not  tiiose  belonging  to  individuals,  then  the  constitutionality  of 
the  statute  upon  the  matter  in  question  does  not  arise  and  is  not  in- 
volved. But  by  a  proper  and  natural  construction  of  the  statute  and 
its  reasonably  clearly  expressed  meaning,  though  awkwardly  worded 
and  not  so  clearly  expressed  as  it  should  be,  it  seems  to  include  and 
embrace  moneys  and  funds  belonging  to  individuals  as  well  as  those 
belonging  to  the  State  or  county. 

In  either  dilemma,  the  statute  cannot  be  applied  and  enforced  as 
against  the  moneys  and  funds  belonging  to  individuals,  for  two  rea- 
sons that  are  clearly  manifest  and  self-evident.  (1)  The  statute  can- 
not be  applied  and  enforced  as  against  the  moneys  and  funds  of  indi- 
viduals, if  by  a  proper  construction  it  does  not  include  and  embrace 
the  individual  moneys  .and  funds,  but  is  confined  to  the  moneys  and 
funds   belonging  to   the   State   or   county.      (2)    If   the   statute,  by   a 


254  Tennessee  Tax  Digest. 

proper  construction  thereof,  includes  and  embraces  the  moneys  and 
funds  of  individuals,  it  is  to  that  extent  unconstitutional  and  void,  as 
above  shown,  and  for  that  reason  cannot  be  applied  and  enforced  as 
against  individuals  and  their  property. 

The  unconstitutionality  of  the  statute  to  the  extent  stated  does 
not  affect  or  invalidate  the  statute  in  any  other  respect. — Ed. 

Sec.  77^.  Revenue  agents  may  sue  delinquent  privilege  tax- 
payers.— They  shall  also  have  authority  to  bring  suit  against 
any  delinquent  privilege  taxpayer  in  the  name  of  the  State 
upon  order  of  the  comptroller  or  upon  their  own  motion,  in 
both  instances  the  suit  to  be  brought  in  the  circuit  or  chancery 
court. 

Sec.  77h.  Revenue  agents  to  sue  for  certain  penalties. — They 
shall  also  have  the  power,  and  it  shall  be  their  duty,  to  insti- 
tute proceedings  to  recover  the  penalties  provided  for  in  this 
act  with  regard  to  the  failure  of  assessors  and  equalizers  to 
perform  the  duties  imposed  by  this  act. 

See  sees.  32q-32x,  33,  and  33a,  ante,  pp.  185-189;  sec.  37,  subsec.  15, 
ante,  p.  197. 

Sec.  77\.    Examination  of  merchants'   reports. — They  shall 
also  be  required  to  examine  semiannually,  or  oftener  if  in  the 
opinion  of  the  comptroller  it  is  necessary,  or  they  shall  believe, 
it  necessary,  the  reports  of  merchants,  and  inquire  into  [the] 
correctness  of  the  said  reports. 

Sec.  77j.  Distress  warrants  may  be  demanded  for  false  state- 
ments of  merchants. — In  case  of  false  statements,  they  shall 
have  the  power  to  instruct  and  demand  of  the  coimty  court 
clerks  tO'  issue  distress  warrants  for  the  collection  of  revenue 
rightfully  due  the  State  or  county. 

Sec.  77k.  But  distress  warrants  not  to  issue  without  notice, 
and  assessment  by  clerk. — But  such  distress  warrant  shall  not 
issue  until  after  said  delinquent  merchant  is  cited  as  set  out 
above  and  the  proper  amoimt  of  ad  valorem  tax  due,  with  cost 
and  penalties  fixed  by  the  county  court  clerk. 


General  Assessment  Law.  255 

Sec.  771.  Power  to  investigate  and  sue  for  any  claims  of 
State  or  county. — They  shall  also  have  the  authority  to  investi- 
gate any  claims  of  the  State  or  county  for  revenue  due,  and 
shall  bring  suit  for  the  same  as  above. 

Sec.  77m.  Compensation  of  revenue  agents  and  assistant 
attorneys. — For  their  services  they  shall  be  allowed  not  ex- 
ceeding fifteen  per  cent,  of  the  amount  collected,  received,  or 
retained,  which  per  cent,  must  be  added  to  the  amounts  of. 
the  recovery  due  the  State  or  county  in  trust  or  otherwise  and 
collected  from  the  defaulting  or  delinquent  taxpayer  or  officer 
and  his  bondsmen;  provided,  each  revenue  agent  may,  by  and 
with  the  con.sent  of  the  comptroller,  employ  an  attorney  to  as- 
sist him  in  the  duties  devolved  upon  the  revenue  agents  and 
to  represent  him,  whose  compensation  shall  be  paid  out  of  the 
fifteen  per  cent,  as  herein  provided  for,  and  in  no  instance  shall 
the  State,  county,  or  municipality  be  liable  for  such  attorney's 
fees. 

Sec.  77n.  Revenue  agents  to  report  and  remit. — Said  reve- 
nue agents  shall  report  and  remit  as  other  officials  on  blanks 
furnished  them  by  the  State  comptroller  to  the  proper  authori- 
ties. 

Sec.  77o.  Misdemeanor  to  refuse  revenue  agents  access  to 
books  and  records;  fine. — It  is  hereby  made  a  misdemeanor 
for  any  official  to  refuse  to  allow  said  revenue  agents  full  and 
free  access  to  all  the  books  and  records  pertaining  to  or  be- 
longing to  his  office,  and  any  officials  so  refusing  shall  be  lia- 
ble to  a  fine  of  not  less  than  one  hundred  dollars  ($100)  nor 
more  than  five  hundred  dollars  ($500)  for  each  refusal. 

Sec.  77p.  Revenue  agents  to  obtain  allowance  for  taxes  in 
pending  suits. — They  shall,  by  direction  of  the  comptroller, 
present  and  obtain  allowance,  by  the  court  [courts],  both  State 
and  federal,  of  all  taxes,  whether  privileges  or  ad  valorem,  due 
the  State  from  property  or  its  proceeds  in  the  hands  of  re- 


256  Tennessee  Tax  Digest. 

ceivers  under  appointment  of  the  court  or  otherwise  in  the 
custody  of  the  law. 

Sec.  77q.  Revenue  agents  to  sue  for  taxes  payable  directly 
to  comptroller. — They  shall  likewise  bring  and  prosecute  suits 
upon  direction  of  the  comptroller  for  all  delinquent  taxes  due 
from  railroads,  street  and  interurban  electric  railways,  express 
companies,  news  companies,  telegraph  companies,  telephone 
companies,  or  other  taxpayer  who  is  required  to  pay  his  tax 
directly  to  the  comptroller's  office. 

Sec.  77r.  Attorney-general  and  district  attorney-generals  to 
assist  revenue  agents,  when. — In  all  the  suits  brought  or  pros- 
ecuted by  said  revenue  agents,  if  in  the  federal  court,  the  at- 
torney-general, for  the  State  shall  assist  therein ;  and  if  in  the 
circuit  or  chancery  courts,  the  district  attorney-general  of  the 
district  wherein  the  suit  is  pending  shall  assist  therein,  but  the 
attorney-general  shall  not  be  entitled  to  any  fees  for  such  serv- 
ices. 

Sec.  77s.  Penalty  to  be  added  to  recovery  to  cover  compen- 
sation and  expenses  of  revenue  agents. — To  indemnify  the 
State  against  the  compensation  and  expenses  of  said  revenue 
agents,  fifteen  per  cent,  will  be  added  to  the  recovery  in  all 
suits  brought  by  said  revenue  agents  against  companies  or  par- 
ties who  pay  directly  to  the  comptroller's  office. 

Sec.  77t.  Compensation  of  revenue  agents  to  be  paid  out  of 
fees;  salary  limited  to  $2, SCO;  and  remainder  of  fees  go  into 
State  treasury. — For  their  services  they  shall  be  allowed  not 
exceeding  fifteen  per  cent,  of  the  amount  collected,  received, 
or  retained,  which  per  cent,  must  be  added  to  the  amount  of 
recovery  due  the  State  or  county  and'  collected  from  the  de- 
faulting or  delinquent  oflicer  and  his  bondsmen  or  other  tax- 
payer from  whom  the  collection  is  made;  provided,  that  no 
revenue  agent  shall  receive  more  than  $2,500  a  year  as  his 
compensation,  the  remainder  of  the  fees  collected  to  be  turned 


General  Assessment  Law.  257 

into  the  State  treasury,  said  compensation  to  be  paid  out  of 
the  fees  collected  by  said  revenue  agent  or  agents. 

Sec.  77u.  Expenses  of  revenue  agents  allowed  out  of  fees 
in  addition  to  salary. — The  revenue  agent  or  agents  shall  be 
entitled  to  retain  out  of  the  fifteen  per  cent,  herein  allov^ed  as 
fees,  in  addition  to  the  maximum  salary  herein  allow^ed,  their 
actual  necessary  expenses  properly  incurred  in  prosecuting  and 
attending  such  business. 

Sec.  77y.  Assistant  attorneys  employed  by  consent  of  comp- 
troller shall  be  paid  out  of  fees  only. — But  nothing  herein  shall 
be  construed  to  include  any  expenses  for  services  of  any  at- 
torney, unless  employed  by  the  revenue  agent,  with  the  con- 
sent of  the  comptroller;  and  when  he  has  thus  been  employed, 
he  shall  be  paid  out  of  the  fifteen  per  cent,  penalty  hereinbefore 
provided  for,  but  in  no  event  shall  the  State  or  county  be  lia- 
ble for  any  attorney  fee  in  excess  of  said  fifteen  per  cent. 

Sec.  77w.  Revenue  agents  to  examine  and  report  as  to  all 
State  institutions. — Said  revenue  agents  shall,  at  least  once 
each  year,  examine  into  the  accounts  of  the  receipts  and  ex- 
penditures of  all  State  institutions  and  report  their  findings  to 
the  governor,  comptroller,  and  treasurer. 

Sec.  77y..  Penalty  for  failure  of  revenue  agents  to  comply 
with  section  74  to  be  deducted  from  salary. — Failure  of  reve- 
nue agent  to  comply  with  duties  imposed  upon  him  hereto- 
fore by  section  74  shall  subject  him  to  a  penalty  of  $100  in 
each  instance,  to  be  collected  by  the  comptroller  out  of  said 
agent's,  salary. 

See  sees.  74e  and  74f,  ante,  p.  246. 

Sec.  77y.  Comptroller  to  publish  in  his  biennial  report  a 
detailed  statement  as  to  delinquent  revenues  collected,  and  as 
to  revenue  agents  and  their  operations. —  The  comptroller  shall 
be  required  to  prepare  a  detailed  statement,  which  he  shall 
publish  in  his  biennial  report,  showing  the  names  of  individ- 
9 


258  Tennessee  Tax  Digest. 

uals,  firms,  and  corporations  from  whom  delinquent  revenue 
is  collected,  the  amount  collected  in  each  case,  and  the  amount 
of  penalty  collected  thereon.  He  shall  also  show  the  names 
of  his  revenue  agents,  the  date  of  their  appointment,  the 
amount  of  delinquent  revenues  and  penalties  collected  by  each 
agent,  the  amount  of  compensation  paid  to  each  agent,  and 
all  expenses  of  every  nature  incurred  or  paid  in  the  collection 
of  delinquent  revenue  through  and  by  said  agent. 

Sec.  77z.  Delinquent  revenue  not  to  be  paid  to  revenue 
agents,  but  to  county  court  clerk  and  county  trustee ;  but  rev- 
enue agents  may  collect  from  delinquent  or  defaulting  offi- 
cials.— In  all  cases  of  back  [assessments]  or  reassessments  or 
proceedings  to  collect  delinquent  privilege  taxes  or  merchant's 
ad  valorem  [taxes],  instituted  by  or  conducted  by  the  State 
revenue  agents  or  their  attorneys,  the  tax  shall  be  collected  by 
and  paid  to  county  court  clerk  or  county  trustee,  as  the  case 
may  be,  and  the  said  official  shall  report  same  to  the  comp- 
troller after  paying  over  to  the  revenue  agents  or  their  attor- 
neys the  penalties  collected  for  the  account  of  said  agents,  and 
neither  the  revenue  agents  or  [nor]  their  attorneys  shall  have 
any  authority  to  collect  said  taxes  and  penalties,  nor  shall  any 
receipt  be  issued  by  said  agents  or  their  attorneys  for  said 
taxes  and  penalties  be  of  any  force  and  effect  in  the  hands  of 
said  delinquent  taxpayers ;  but  this  shall  not  affect  the  right  or 
duty  of  said  revenue  agents  to  institute  and  conduct  suits  in 
the  courts  or  to  collect  from  delinquent  or  defaulting  State  and 
county  officials  as  provided  hereinabove. 

The  word  "  be  "  in  the  fourteenth  line  of  this  section  as  here 
printed  should  be  stricken  out,  but  it  appears  in  the  engrossed  act. — 
Ed. 

UNIFORM  SYSTEM  OF  BOOKKEEPING. 

(Section  78.) 

Sec.  7S.  To  be  prescribed  by  comptroller  for  State  and 
county  officials  as  to  revenue ;  but  not  books  of  particular  pub- 
lishers.— It  shall  be  the  duty  of  the  comptroller  of  the  treas- 


General  Assessment  Law.  259 

ury  to  prescribe  a  uniform  system  of  bookkeeping",  designa- 
ting the  character  of  books,  reports,  receipts,  and  records,  and 
the  method  of  keeping  same,  in  all  State  and  county  offices 
in  the  State  handling  State  and  county  revenue,  and  it  shall 
be  the  duty  of  all  State  and  county  officials  in  the  State  to 
adopt  and  use  said  system  and  the  kind  and  character  of  books, 
reports,  and  records  as  designated  by  the  comptroller;  but 
nothing  in  this  section  is  intended  to  give  the  comptroller  the 
right  to  require  the  adoption  or  purchase,  by  said  officials  or 
by  said  counties,  of  the  books  or  other  records  of  any  particular 
publisher  or  publishers. 


MISCELLANEOUS  PROVISIONS. 

(Sections  79-81.) 

Sec.  79.  Repeal  of  laws  in  conflict;  operation  limited. — All 
laws  or  parts  of  laws  upon  the  subject  of  the  assessment  and 
collection  of  taxes  and  the  sale  of  land  for  taxes  in  conflict 
with  the  provisions  of  this  act  are  hereby  repealed.  This  re- 
peal shall  operate  as  to  all  taxes  assessed  under  this  act,  but 
shall  not  operate  so  as  to  interfere  with  the  taxes  assessed 
prior  to  the  passage  of  this  act,  except  as  hereinbefore  specially 
otherwise  provided. 

Sec.  80.  Judges  to  charge  grand  jury;  inquisitorial  powers 
given. — It  shall  be  the  duty  of  each  judge  of  the  courts  of 
the  State  having  criminal  jurisdiction  to  specially  give  in 
charge  to  and  have  the  grand  jury  of  his  court  specially  inves- 
tigate all  offenses  defined  in  this  act,  and  inquisitorial  power 
is  given  to  grand  juries  in  the  premises. 

Sec.  80a.  District  attorneys  to  prosecute  ex  officio,  when. — 
It  shall  also  be  the  duty  of  the  respective  district  attorneys  of 
this  State,  upon  the  information  or  at  the  request  of  any  rep- 
utable citizen  of  the  State,  to  investigate  and  prosecute  ex 
officio  all  the  offenses  defined  in  this  act. 


26o  Texxessee  Tax  Digest. 

Sec.  81.    Statute  is  effective,  when. — This  act   [shall]   take 
eitect  from  and  after  its  passage,  the  pubhc  welfare  requir- 


This  statute  became  effective  April  15,  1907. — Ed. 


COLLECTION  OF  TAXES  IN  FRACTIONAL  PARTS 
OF  NEW  COUNTIES  TAKEN  FROM  OLD 
COUNTIES  OWING  RAILROAD 
DEBTS  PRIOR  TO  SEP- 
ARATION. 

(1905,  ch.  411  -effective  April  15,  1905.) 
The  preamble  is  omitted. 

Section  1.  Trustee  of  new  county  to  collect  taxes  in  frac- 
tional parts  taken  from  old  counties  for  debts,  when. — The 

county  trustee  and  tax  collector  of  the  new  county,  from  which 
fractional  parts  of  an  old  county  was  [were]  taken  to  form 
said  new  county,  or  where  parts  of  one  county  is  added  to 
another,  and  which  parts  so  taken  off  are  liable  for  a  pro  rata 
part  of  an  indebtedness  created  and  owing  by  said  old  county 
prior  to  the  separation,  is  hereby  made  the  agent  and  col- 
lector for  said  old  county  to  collect  and  receive  and  receipt 
for,  and  it  shall  be  his  duty  to  do  so,  any  and  all  taxes  levied 
and  assessed  by  said  old  county,  for  the  purpose  of  paying 
oft*  said  indebtedness  or  the  interest  thereon  in  the  name  of 
and  as  agent  and  tax  collector  for  said  old  county  owing  said 
indebtedness  prior  to  said  separation  and  for  which  said  frac- 
tional part  of  said  new  county  is  liable  under  the  law,  to  the 
end  that  the  citizens  and  taxpayers  of  said  new  counties  may 
pay  all  of  their  taxes,  including  special  taxes  collected  here- 
under, to  one  collector,  the  trustee  of  said  new  county  to  which 
territory  so  taken  may  have  been  added. 

Sec.  2.  Tax  books  to  be  made  by  whom,  and  to  show  what, 
and  to  be  delivered  to  trustee. — It  shall  be  the  duty  of  the 
county  court  clerk  of  the  county  from  which  said  territory 
was  taken  and  added  to  another  county  to  make  out  a  tax  booK 


Collection  of  Taxes  in  Parts  of  N^ew  Counties.       261 

or  books  under  the  laws  as  to  such  properties  for  the  collec- 
tion of  special  taxes  as  now  or  that  may  hereafter  be  provided 
from  the  assessment  books  in  his  hands  or  returned  to  him 
under  the  law  governing  the  assessment  of  property  for  tax- 
ation in  such  territory,  which  book  or  books  shall  show  the 
amount  of  taxes  due  each  and  every  year  respectively  for 
which  said  book  or  books  are  made  out,  and  to  deliver  said 
book  or  books  to  said  trustee  or  tax  collector  of  said  new 
county,  whose  duty  it  shall  be  to  receive  and  receipt  for  same, 
and  which  shall  be  delivered  to  him  at  the  same  time  that  the 
tax  books  are  delivered  under  the  general  assessment  laws 
now  in  force  and  which  may  be  hereinafter  enacted  governing 
State  and  county  taxes. 

As  to  what  the  tax  books  shall  show,  see  sec.  2d,  below. 

Sec.  2a.  Trustee  to  collect  taxes. — The  said  trustee  of  [the] 
new  county  shall  immediately  proceed  with  the  collection  of 
said  special  taxes  in  the  same  manner  and  with  the  same  au- 
thority that  he  does  the  State  and  county  taxes  under  the  gen- 
eral law  governing  the  collection  of  same. 

Sec.  2b.  Compensation  of  trustee. — As  compensation  for  the 
collection  of  said  special  taxes  in  the  fractional  parts  of  old 
counties  added  to  new  counties,  he  shall  receive  four  per  cent. 

Sec.  2c.  Trustee's  bond. — Before  entering  upon  the  collec- 
tion of  such  taxes  it  shall  be  the  duty  of  the  county  trustee 
of  said  new  county  to  make  and  enter  into  a  good  and  solvent 
bond  in  a  sum  double  the  amount  of  such  taxes  to  be  collected 
for  the  collection  of  same,  and  for  the  faithful  performance  of 
his  duties  as  such  special  collector,  and  for  the  accounting  to 
the  proper  official  of  said  old  counties  for  the  taxes  collected 
by  him  hereunder  on  or  before  the  first  day  of  June  of  each 
and  every  year,  beginning  with  the  first  of  June,  1906, 

See  sec.  5,  below. 


262  Tennessee  Tax  Digest. 

Sec.  2d.  Tax  books  to  show  what. — The  tax  book  or  books 
to  be  delivered  to  the  said  trustee  hereunder  shall  conform 
to  the  provisions  of  the  general  assessment  law,  in  setting  out 
the  nam^es  of  the  owners  of  the  property,  the  amount  assessed 
for  and  the  amount  of  taxes  due  and  for  what  purpose,  ail 
of  which  shall  be  set  out  under  appropriate  heads  with  a  de- 
scription of  the  property,  number  of  acres,  and  valuation  as 
taken  from  the  assessment  lists  or  books. 

See  sec.  2,  above. 

Sec.  3.  General  assessment  laws  for  assessment  and  collec- 
tion of  taxes  shall  govern,  except  as  modified  by  this  act ;  spe- 
cial provisions. — The  general  assessment  laws  gov^erning  the 
collection  of  taxes  and  the  provisions  for  their  enforcement 
shall  apply  to  the  taxes  to  be  collected  hereunder  in  all  things 
except  as  herein  set  out  and  not  in  conflict  with  the  provi- 
sions of  this  act.  The  said  taxes  shall  be  and  become  dchn- 
quent  at  the  same  time  as  provided  in  the  general  assessment 
law  for  State,  county,  and  special  taxes,  and  shall  bear  the 
same  interest  and  be  liable  for  the  same  penalties,  and  are  to 
be  enforced  after  they  become  delinquent  by  said  trustee  m 
said  new  county  in  the  same  manner,  and  he  is  hereby  given 
the  same  power  and  authority  as  is  now  conferred  by  law 
upon  him  for  the  enforcement  and  collection  of  the  State  and 
county  taxes  in  his  county,  and  to  that  end  the  tax  book  or 
books  furnished  him  as  herein  provided,  or  lists  which  he  is 
hereby  empowered  to  furnish  and  deliver  to  his  deputies  or  to 
constables  of  the  various  districts  in  said  new  county  formerly 
composing  a  part  of  said  old  county  owing  said  indebtedness 
for  which  said  taxes  were  assessed,  shall  have  the  force  and 
effect  of  a  judgment  of  a  court  of  record,  and  a  distress  war- 
rant and  execution  from  a  court  of  record  authorizing  him  to 
make  distraint  and  sale  of  any  personal  property  liable  there- 
for under  the  general  tax  laws,  and  property  so  levied  upon 
shall  be  sold  in  the  same  manner  as  is  provided  for  sales  of 
like  kind  for  State  and  county  taxes  proper  under  distress  and 
execution  for  taxes. 


Collection  of  Taxes  ix  Parts  of  New  Counties.       263 

Sec.  3a.  Delinquent  taxes  to  be  certified  to  old  county,  and 
collected  by  sale  of  property ;  collected  taxes  to  be  paid  over ; 
new  county  released,  when. — All  taxes  remaining  unpaid 
on  the  tax  books  of  said  fractional  part  of  such  new  county 
on  the  first  Monday  in  June  of  1906,  and  every  year  there- 
after, shall  be  certified  back  to  the  chairman  of  the  county 
court  of  said  old  county  by  the  trustee  of  said  new  county, 
who  shall  give  him  credit  for  such  taxes  as  remain  unpaid,  and 
at  which  time  he  shall  also  pay  to  the  trustee  of  old  county 
all  money  collected  hereunder,  and  the  tax  books  shall  then 
be  delivered  to  the  trustee  of  said  old  county,  who  shall  pro- 
ceed to  collect  same  or  to  sell  said  property  for  the  amount 
of  taxes,  interest,  and  penalties  and  costs  as  now  provided 
by  the  general  assessment  law,  or  as  may  hereafter  be  pro- 
vided by  law  for  sale  of  property  for  State  and  county  taxes; 
provided,  that  the  amount  collected  under  this  act  shall  be 
applied  to  the  payment  of  the  pro  rata  part  of  said  debt  and 
interest  after  this  date  owing  by  said  new  county,  and  when 
the  amount  thus  paid  shall  equal  the  pro  rata  due  by  them 
and  accruing  interest,  the  said  new  county  is  released  from  ail 
further  liability  on  account  of  said  debt. 

Sec.  4.  Application  of  act  limited. — The  provisions  of  this 
act  shall  apply  only  to  a  fractional  part  of  a  new  county  taken 
from  an  old  county,  and  which  old  county  owes  a  railroad 
debt  created  prior  to  the  separation  of  said  fraction  from  said 
old  county,  and  to  the  collection  of  taxes  imposed  for  the  col- 
lection of  such  debt  or  the  interest  thereon. 

For  statute  as  to  all  debts,  see  Acts  1907,  ch.  602,  sec.  13  (sec.  13a, 
ante,  p.  134). 

Sec.  5.  Penalties  for  failure  of  trustee  to  execute  bond  and 
to  faithfully  perform  his  duties. — A  failure  on  the  part  of  the 
trustee  of  such  new  county  to  execute  a  bond  for  the  collec- 
tion of  said  tax  and  a  faithful  performance  of  his  duties  as 
such  collector  shall  subject  said  trustee  to  all  the  pains,  penal- 
lies,  and  forfeitures  now  provided  by  law  or  that  may  here- 


264  Tennessee  Tax  Digest. 

after  be  provided  by  law  applying  to  the  collection  of  and 
accounting-  for  State  and  county  revenue  by  county  trustee 
and  tax  collectors. 

See  sec.  2c,  above;  Acts  1907,  ch.  602,  sec.  13  (sec.  13a,  ante,  p.  134). 

Constitutionality  of  this  act  considered. — This  act  undertakes,  as 
its  title  purports,  to  provide  a  method  of  collecting  taxes  in  fractional 
parts  of  new  counties  taken  from  old  counties,  where  the  old  coun- 
ties were  owing  an  indebtedness  prior  to  the  separation  of  said  frac- 
tional parts  of  said  new-  counties,  and  for  their  proportional  part  of 
which  said  fractional  parts  of  said  new  counties  are  still  liable. 

The  title  is  confined  to  fractional  parts  taken  from  old  counties  in 
the  formation  of  new  counties,  while  the  body  extends  to  and  includes 
the  parts  taken  from  one  county  and  added  to  an  existing  county. 
This  makes  the  body  of  the  act  contain  a  subject  not  expressed  in  the 
title.     See  const.,  art.  2,  sec.  17. 

The  subject  expressed  in  the  title  is  restrictive,  and  cannot  be  ex- 
tended in  the  body  of  the  act,  but  must  be  confined,  restricted,  and 
limited  in  the  body  as  in  the  title.  The  subject  of  the  body  of  the  act 
is  only  partly  expressed  in  the  title. 

Where  the  title  is  restrictive  as  in  this  act,  the  fact  that  the  sub- 
jects are  germane  or  kindred  does  not  save  the  act  from  unconstitu- 
tionality. The  subject  expressed  in  the  title  is  not  general  so  as  to 
permit  the  body  of  the  act  to  embrace  other  kindred  subjects,  but  is 
expressly  restrictive.  Hyman  v.  State,  3  Pickle,  109,  113;  Kennedy  v. 
Montgomery  Co.,  14  Pickle,  165,  178,  179;  State  v.  Bradt,  19  Pickle, 
592;  State,  ex.  rel.,  v.  Brev/ing  Co.,  20  Pickle,  128;  Saunders  v.  Savage, 
24  Pickle,  345;  Goodbar  v.  Memphis,  5  Cates,  25,  37,  38. 

An  existing  county  does  not  become  a  new  county,  in  the  sense  of 
the  law  and  constitution,  when  a  part  of  another  county  is  added  to 
it;  but  a  new  county  is  one  newly  formed  and  organized  out  of  ter- 
ritory taken  entirely  from  existing  counties. 

There  are  several  inconsistencies  and  irregularities  in  the  provi- 
sions of  the  act.  In  the  first  section,  the  act  is  made  to  apply  "  where 
parts  of  one  county  is  added  to  another,"  in  addition  to  its  applying 
where  fractional  parts  of  an  old  county  were  taken  to  form  a  new 
county;  while  in  the  fourth  section,  the  provisions  are  made  to  "ap- 
ply only  to  a  fractional  part  of  a  new  county  taken  from  an  old 
county,"  where  the  old  county  owed  a  railroad  debt  created  prior  to 
the  separation  of  the  fraction  from  the  old  county.  If  the  last  pro- 
vision shall  control  and  annul  the  first  provision  so  as  to  limit  and 
confine  the  body  of  the  act  to  the  subject  expressed  in  the  title,  then 
the  act  may  be  constitutional,  and  this  construction  might  be  given  to 
the  act  to  save  it  from  unconstitutionality. 

Part  of  the  second  section  applies  where  territory  was  taken  from 


Assessment  of  Railroads,  Telegraphs,  Telephones.    26 


one  county  and  added  to  another,  and  part  applies  where  such  terri- 
tory is  taken  from  one  county  to  form  a  new  county;  and  the  appli- 
cations are  contradictory,  conflicting,  and  inconsistent. 

However,  a  different  method  is  applicable  to  all  debts  of  old  coun- 
ties in  Acts  1907,  ch.  602,  sec.  13  (sec.  13a,  ante,  p.  134),  which  was  also 
the  law  in  Acts  1903,  ch.  258,  sec.  14,  at  the  time  of  the  above  enact- 
ment in  1905. — Ed. 


ASSESSMENT  OF  RAILROAD,  TELEGRAPH,  AND 

TELEPHONE  PROPERTIES  FOR  TAXES, 

AND  COLLECTION  THEREOF. 

(1897,  ch.  5— effective  April  10,  1897.) 

Section  1.  Office  of  State  tax  assessors  created. — The  office 
of  State  tax  assessors  is  hereby  created  with  the  powers  and 
ciuticb  hereinafter  prescribed. 

Sec.  la.  Appointment  and  qualification. — It  shall  be  the 
duty  of  the  governor,  on  or  before  the  first  Monday  in  May, 
1897,  and  biennially  thereafter,  to  appoint  three  freeholders, 
being  citizens  of  the  State  of  Tennessee,  neither  of  whom  shall 
be  interested  in,  nor  connected  in  any  manner  with,  the  man- 
agement of  any  railroad,  telegraph,  or  telephone  company, 
and  shall  commission  them  as  State  tax  assessors,  who  shall 
hold  their  office  for  a  period  of  two  years  from  the  first  Mon- 
day in  May,  and  until  their  successors  are  appointed  and  qual- 
ified ;  provided,  said  appointments  shall  not  be  made  if  a  rail- 
road commission  shall  be  created  at  the  present  session  of  the 
general  asssembly  authorizing  and  requiring  the  appointment 
of  three  railroad  commissioners  (other  than  State  officers) 
with  salaries  attached,  and  in  that  event  said  railroad  commis- 
sioners shall  ex  officio  constitute  the  "  State  tax  assessors  "  of 
railroads,  and  shall  be  authorized  and  required  to  perform  all 
acts,  duties,  etc.,  prescribed  by  this  act,  without  other  salary 
or  compensation  than  that  allowed  under  the  act  creating  a 
railroad  commission. 

Sec.  lb.  Oath. — Said  assessors  shall,  before  entering  upon 
the  discharge  of  their  duties,  respectively  take  and  subscribe 


266  Tennessee  Tax  Digest. 

to  an  oath  before  a  judge  of  the  State  of  Tennessee  (who  shall 
certify  the  same  to  the  secretary  of  State  for  preservation), 
that  they  will  honestly,  faithfully,  and  without  fear,  favor,  or 
partiality,  discharge  all  the  duties  imposed  upon  them  by  law. 

Sec.  Ic.  Compensation  and  expenses^ — They  shall  be  paid 
for  their  services  the  sum  of  six  dollars  ($6.00)  per  day  while 
engaged  in  the  discharge  of  their  duties,  together  with  actual 
traveling  expenses,  verified  by  affidavit,  all  of  which  shall  be 
paid  by  warrant  issued  by  the  comptroller;  provided,  that  no 
expenses,  other  than  office  materials,  shall  be  charged  or  paid 
during  the  time  said  assessors  are  engaged  in  the  discharge  of 
their  duties  at  the  capitol. 

Sec.  Id.  Organization;  secretary  and  his  pay. — On  the  first 
Monday  in  May,  after  their  appointment  and  qualification,  said 
assessors  shall  meet  at  the  State  capitol  and  organize  by  se- 
lecting one  of  their  number  president,  and  selecting  a  secre- 
tary, who  shall  be  paid  for  his  services  the  sum  of  four  dol- 
lars ($4.00)  per  day  during  the  time  he  is  engaged  in  the  dis- 
charge of  the  duties  herein  imposed  upon  him. 

Sec.  le.  Pay  limited. — Said  assessors  shall  not  be  paid  for 
more  than  ninety  (90)  days'  service  unless  otherwise  directed 
by  the  governor,  who  is  authorized  to  direct  said  assessors  to 
continue  in  the  further  discharge  of  their  duties  for  a  period 
not  exceeding  sixty  (60)  days  during  their  term  of  office. 

Sec.  If.  Quorum. — Any  two  of  said  assessors  shall  be  and 
constitute  a  lawful  board  of  assessors,  and  may  do  and  per- 
form all  the  duties  enjoined  upon  them  by  this  act,  and  they 
may  jointly  and  singly  examine  any  property  hereinafter  re- 
quired to  be  assessed  by  them. 

1.  Explanatory  note  on  statute. — The  railroad  commission  was  cre- 
ated by  statute  enacted  as  contemplated  by  this  statute,  and  the  said 
railroad  commissioners  are  authorized  and  required  by  this  statute 
to  perform  all  acts,  duties,  etc.,  prescribed  by  this  statute  without 
salary  or  compensation  other  than  that  allowed  under  this  statute 
(Acts  1897,  ch,  10),  creating  a  railroad  commission.     So,  all  such  part 


Assessment  of  Railroads,  Telegraphs,  Telephones.    267 

or  parts  of  this  section  as  provide  for  the  appointment  of  State  tax 
assessors,  and  their  compensation,  and  other  provisions  personal  to 
them  as  such  officers,  are  suspended  and  nonoperative. — Ed. 

2.  Assessments  ratified. — The  assessments  for  1897  and  1898  are 
ratified  and  confirmed  by  Acts  1898  (ex.  ses.),  ch.  5. 

Sec.  2.  Corporations  to  file  schedules. — It  shall  be  the  duty 
of  the  owners  of  any  railroad,  telegraph,  or  telephone  prop- 
erty in  the  State  of  Tennessee  to  file  with  the  comptroller  of 
the  State  on  or  before  the  first  day  of  May,  1897,  and  biennially 
thereafter,  on  or  before  said  date,  the  following  schedules : 

Sec.  2a.  Railroad  schedules. — The  schedule  required  of  the 
owner  of  any  railroad  property  engaged  in  the  business  of 
common  carriers  shall  contain  a  statement  of  all  its  property 
— real,  personal,  and  mixed — owned  or  leased  by  such  compa- 
nies, setting  forth  therein  the  length  in  miles  of  its  entire 
roadbed,  switches,  and  sidetracks,  showing  the  number  of 
miles  lying  in  this  State,  in  each  county  of  this  State,  and  each 
incorporated  town  in  this  State,  and  the  value  of  the  whole ; 
the  amount  of  the  capital  stock,  bonded  debt,  the  gross  annual 
receipts  of  the  preceding  fiscal  year,  the  number  of  cars,  their 
classes  and  value,  the  number  of  engines  and  their  value,  the 
location,  description,  and  value  of  all  depot  buildings,  ware- 
houses, and  other  real  estate,  where  located,  and  all  real,  per- 
sonal, and  mixed  property  belonging  to  the  company  not  be- 
fore enumerated,  together  with  its  value. 

Sec.  2b.   Telegraph  and  telephone  schedules. — The  schedule 

required  of  the  owners  of  telegraph  and  telephone  properties 
shall  contain  a  complete  statement  of  the  number  of  miles  of 
lines  of  wires  of  its  entire  property,  and  showing  how  many 
miles  thereof  are  in  this  State,  and  in  each  incorporated  town 
and  county,  together  with  the  value  of  the  whole ;  the  total 
number  of  instruments  in  use  in  this  State  and  their  value, 
the  number  of  batteries  and  their  value,  the  capital  stock,  the 
gross  receipts  from  the  business  in  this  State  during  the  pre- 


268  Tennessee:  Tax  Digest. 

ceding  fiscal  year,  and  the  location,  value,  and  description  of 
all  other  property — real,  personal,  and  mixed — in  this  State. 

Sec.  3.  Schedules  to  be  verified  and  filed ;  penalty  for  failure. 

— Said  schedules  shall  be  verified  by  the  affidavit  of  the  owner 
or  receiver  of  any  such  property ;  and  if  owned  by  a  corpora- 
tion or  joint  stock  company,  the  president  or  secretary  shall 
make  such  affidavit ;  and  said  schedule  shall  be  filed  with  the 
comptroller  of  the  State  within  the  time  above  prescribed ; 
and  the  owner  of  any  such  property  refusing  or  failing  to  file 
said  schedule  shall  be  deemed  to  have  waived  the  mode  and 
manner  of  ascertaining  the  value  of  such  property,  and  shall 
not  be  permitted  to  be  heard  in  opposition  to  the  valuation 
fixed  upon  such  property  by  said  State  tax  assessors  [railroad 
commissioners  acting  as  siich],  and  shall,  in  addition,  be  lia- 
ble to  a  penalty  of  $1,000,  and  it  shall  be  the  duty  of  the  at- 
torney-general of  the  State  to  sue  for  and  collect  the  same 
before  any  court  of  competent  jurisdiction  in  the  same  manner 
as  any  other  debt,  penalty,  or  forfeiture  is  now  collected  by 
law. 

Sec.  4.  Comptroller  to  furnish  schedules. — Said  State  tax 
assessors  [railroad  commissioners  acting  as  such]  shall  re- 
ceive from  the  comptroller  the  schedules  filed,  immediately 
upon  their  organization,  and  it  is  hereby  made  the  duty  of  the 
comptroller  to  deliver  the  same  to  said  State  tax  assessors 
[railroad  commissioners  acting  as  such],  and  they  shall  imme- 
diately proceed  to  ascertain  the  value  of  said  property  for  tax- 
ation. 

Sec.  5.  Valuation  of  property,  how  ascertained;  power  to 
examine  witnesses  and  books,  etc. — Said  State  tax  assessors 
[railroad  commissioners  acting  as  such],  in  arriving  at  the 
valuation  of  said  property,  shall  have  in  view,  and  look  to,  the 
capital  stock,  the  corporate  property,  franchises  of  each  com- 
pany, and  the  gross  receipts,  and  the  market  value  of  the 
shares  of  stock  and  bonded  debt ;  and  to  ascertain  these  facts 
they  are  hereby  invested  with  the  power  tO'  summon  before 


Assessment  of  Railroads,  Telegraphs,  Telephones.    269 

them  any  person  or  persons  and  call  for  any  books,  administer 
oaths,  and  examine  any  such  person  or  books  touching  any 
matters  deemed  necessary  to  enable  them  to  arrive  at  the  cor- 
rect value  of  such  property ;  and  they  may  issue  summons  to 
any  county  in  the  State,  to  be  executed  by  the  sheriff  of  such 
county. 

Sec.  5a.  Perjury;  failure  of  witness  to  attend  is  a  misde- 
meanor; fine. — Any  person  so  called  on  to  testify  shall  be 
g-uilty  of  perjury  if  he  shall  testify  falsely;  and  any  person 
failing  to  attend  when  summoned  shall  be  guilty  of  a  misde- 
meanor punishable  by  fine  of  $100  and  thirty  days  in  jail. 

Sec.  6.  Road  and  lines  include  what. — The  road  of  any  rail- 
road property  shall  include  all  said  tracks,  switches,  bridges, 
trestles,  tifcs,  rails,  and  superstructure  of  every  kind;  the  line 
of  any  telegraph  and  telephone  company  shall  include  all  wires, 
poles,  instruments,  and  rights  of  way. 

Sec.  7.   Distributable  property  defined,  and  assessed,  how. — 

The  roadbed,  rolling  stock,  franchises,  choses  in  action,  and 
personal  property  of  a  railroad  property  [properly]  having  no 
actual  situs,  shall  be  known  as  distributable  property  and  shall 
be  valued  separately  from  the  other  property ;  and  after  ascer- 
taining the  total  value  of  such  distributable  property  wherever 
situated,  and  after  having  deducted  from  this  value  $1,000, 
said  assessors  shall  divide  the  remainder  by  the  number  of 
miles  of  the  entire  length  of  the  road,  and  the  result  shall  be 
the  value  per  mile  of  such  distributable  property  for  the  pur- 
pose of  taxation ;  and  the  value  per  mile  of  such  distributable 
property  shall  be  multiplied  by  the  number  of  miles  in  this 
State,  and  the  product  thereof  shall  be  the  sum  to  be  assessed 
against  such  property  for  State  purposes ;  and  the  value  per 
mile  so  ascertained  shall  be  multiplied  by  the  number  of  miles 
in  each  county  or  incorporated  city,  and  the  product  shall  be 
the  amount  to  be  assessed  upon  such  property  by  said  counties 
and  incorporated  towns,  respectively. 


270  Tennessee  Tax  Digest. 

1.  Bonds  owned  by  railroads  are  assessable  as  distributable  prop- 
erty; back  assessments  and  reassessments  to  be  made  by  railroad 
commissioners. — Under  this  section  and  the  next  section  below,  State, 
county,  municipal,  and  railroad  bonds,  as  the  property  of  a  railroad 
company,  are  assessable  for  taxation  as  its  distributable  property,  and 
not  as  its  localized  property.  State  v.  Railroad,  12  Pickle,  385,  386- 
392.  And  the  back  assessment  and  reassessment  thereof  cannot  be 
made  by  the  county  trustee,  but  must  be  made,  under  section  20  of 
this  statute,  by  the  railroad  commissioners.  See  note  3  under  said 
section  20,  post,  p.  278. 

2.  Same  rule  applicable  to  telegraphs  and  telephones. — The  same 
rule  would  probably  apply  to  telegraph  and  telephone  companies  un- 
der section  19  of  this  statute,  post,  p.  277. — Ed. 

3.  Separate  valuations  on  certain  parts  of  roads. — The  main  stem, 
extensions,  roads  bought  or  leased,  and  branches  of  a  railroad  com- 
pany should  be  assessed  separately;  and  the  value  of  each  should  be 
apportioned  to  the  several  counties  and  towns  through  which  they 
respectively  run,  in  proportion  to  the  relative  length  in  the  counties 
and  towns  to  the  whole  length,  as  indicated  in  sections  838-845,  and 
notes.     Railroad  v.  Bate,  12  Lea,  573,  579-581. 

4.  Roadbed,  franchise,  and  superstructure  assessed  together. — The 
roadbed,  franchise,  and  superstructure  are  so  essentially  intermingled, 
and  each  so  indispensable  to  the  value  of  the  others,  that  they  should 
be  assessed  together,  without  separately  estimating  their  value. 
Franklin  Co.  v.  Railroad,  12  Lea,  521,  537,  538;  Railroad  v.  Bate,  12 
Lea,  573,  581;  Railroad  v.  Morrow,  3  Pickle,  412;  Dayton  v.  Coal  & 
Iron  Co.,  15  Pickle,  582;  Railroad  v.  Harris,  15  Pickle,  697  (the  fran- 
chise must  be  included  in  the  assessment,  unless  it  is  exempt  from 
taxation);  Railroad  v.  Wright,  151  U.  S.,  479,  480,  38  L.  ed.,  243. 

5.  Right  of  way  and  franchise  of  street  railway,  etc.,  how  assessed. — 

The  right  of  way  of  a  street  railroad  is  an  easement  in  realty,  and  is 
assessable  as  realty;  and  this  easement  and  the  franchise  may  be  as- 
sessed together  as  a  separate  item  from  its  other  property,  though 
it  would  be  better  to  assess  it  as  a  whole,  including,  as  elements  of 
value,  its  franchise,  right  of  way,  iron  rails,  ties,  spikes,  etc.,  as  to- 
gether constituting  so  much  street  railway.  Railroad  v.  Morrow,  3 
Pickle,  412-414;  Railroad  v.  Harris,  15  Pickle,  697. 

6.  Distributable  property,  how  valued. — The  distributable  property 
may  be  valued  together  as  a  whole.     Railroad  v.  Bate,  12  Lea,  581,  582. 

7.  The  distributable  method  of  assessing  railroads  approved. — No 
better  mode  of  determining  the  value  of  that  portion  of  a  railroad. 


Assessment  of  Railroads,  Telegraphs,  Telephones.    271 

within  any  one  county,  for  taxation,  has  been  devised  than  that  of 
ascertaining  the  value  of  its  whole  road,  its  whole  rolling  stock,  its 
franchise,  its  choses  in  action,  and  its  whole  nonlocal  property,  and 
apportioning  the  value  within  the  county  by  its  relative  length  in  the 
county  to  its  whole  length.  Franklin  Co.  v.  Railroad,  12  Lea,  521, 
537-542;  State  v.  Railroad,  12  Pickle,  401;  Dayton  v.  Coal  &  Iron  Co., 
15  Pickle,  582;  State  Railroad  Tax  Cases,  2  Otto,  92  U.  S.,  608,  609,  23 
L.  ed.,  671,  672;  Railroad  v.  Wright,  151  U.  S.,  479,  480,  38  L.  ed.,  243. 
This  rule  as  to  counties,  by  analogy,  is  applicable  to  municipal  cor- 
porations.— Ed. 

8.  Exemption  of  one  thousand  dollars  allowed  but  once. — A  rail- 
road company  is  entitled  to  the  exemption  of  one  thousand  dollars 
from  taxation;  but  where  it  is  allowed  the  exemption  upon  its  main 
stem,  none  should  be  allowed  it  upon  its  extensions,  branches,  or 
other  roads.     Railroad  v.  Bate,  12  Lea,  573,  582.  583. 

9.  Distributable  railroad  property  includes  what.— It  was   not   in- 
tended by  Acts  1897,  ch.  5,  sees.  6,  7,  and  8,  to  alter,  change,  or  mod- 
ify the  description  or  definitions  of  distributable  and  localized  property 
as  set  forth  in  Acts  1882  (ex.  ses.),  ch.  16,  sees.  2  and  3.     The  term 
'•  roadbed,"  as  used  in  sections  2  and  3  of  the  act  of  1882,  and  the  terms 
"  road,'"  as  used  in  section  6  of  the  act  of  1897,  and  "  roadbed,"  as  used 
in  section  7  of  the  act  of  1897,  were  intended  by  the  legislature  to  be 
used    not    only    as    synonymous    and    interchangeable    terms,    but    as 
synonymous  with  the   "  roadway  "  or  *'  right  of  way  "  of  a  railroad. 
Ordinarily  and  in  many  assessment  acts  the  term  "  roadbed,"  as  ap- 
plied to  railroads,  has  a  much  narrower  significance  than  the  "  road- 
way "  of  a  railroad.     San   Francisco  v.   Railroad,  63   Cal.,  467;   Santa 
Clara  County  v.  Railroad,  118  U.  S.,  395.     The  roadbed  of  a  railroad 
usually  means  merely  the  bed  or  foundation  upon  which  the  super- 
structure of  a  railroad  rests,  while  a  roadway  has  a  more  extended 
significance,  that  is,  in  addition  to  the  part  denominated  "  roadbed," 
the  roadway  includes  whatever  space  of  ground  the  company  is  al- 
lowed by  law  in  which  to   construct  its   roadbed  and  its   track.     In 
other  words,  "  roadway  "  is  practically  synonymous  with  a  "  right  of 
way,"  which  has  a  twofold  significance,  meaning,  as  applied  to  rail- 
roads, not  only  the  right  to  cross  property,  but  also  the  strip  which 
the  railroad  appropriates,  or  the  space  of  ground  allowed  a  railroad 
by  law  on  which  to  construct  its  roadbed  (Keener  v.  Railroad,  31  Fed., 
128),  which  in  this  State  cannot  be  more  than  200  feet  to  railroads 
incorporated  under  the  general  act  (Acts  1875,  ch.  142,  sec.  6);  and  we 
understand  a  similar  restriction  is   imposed  upon  the   Nashville   and 
Chattanooga  Company  by  its  charter. 

The  legislature  intended  distributable  property  to  include  the 
roadbed  or  roadway,  meaning  the  right  of  way,  as  hereinbefore  de- 
fined,   with    the    tracks    thereon    (both    main    tracks    and    sidings,    or 


272  Tennessee  Tax  Digest. 

switches,  incident  thereto),  the  franchises,  choses  in  action,  and  per- 
sonal property  having  no  actual  situs;  and  that,  when  its  application 
will  result  in  a  valuation  in  approximate  conformity  with  the  consti- 
tution, the  mileage  basis  should  be  followed  in  the  assessment  of  dis- 
tributable property.  In  other  words,  the  mileage  basis  is  the  rule 
generally  applicable  to  such  propertj',  to  be  departed  from  only  when 
its  application  would  result  in  failure  to  attain  a  constitutional  assess- 
ment, both  as  to  value  and  uniformity.  Opinion  of  Attorney-General 
Gates. 

10.  Localized  railroad  property  includes  what. — The  localized  prop- 
erty of  a  railroad  includes  not  only  depot  buildings,  but  all  other  real 
estate  having  an  actual  situs,  such  as  *'  office  buildings  "  or  the 
"  yards  "  or  "  terminals,"  with  whatever  may  be  erected  thereon,  off  of 
and  not  a  part  of  the  roadway  or  main  right  of  waj^  described  above. 
Opinion  of  Attorney-General  Gates. 

See. sec.  8,  below. 

11.  Mileage  basis  of  valuation;  elements  of  valuation  to  be  consid- 
ered.— The  primary  duty  of  assessors  of  railroad  property  is  to  ascer- 
tain its  value;  and  while  the  mileage  basis  should  be  followed  in  the 
assessment  of  distributable  property  when  the  result  will  be  to  ascer- 
tain the  value  of  such  property,  nevertheless  the  State  board  of  assess- 
ors is  not  required  to  absolutely  follow  the  mileage  basis  when,  on 
account  of  the  situation  or  peculiar  use  of  the  property,  the  application 
of  such  rule  would  result  in  discrimination  or  failure  to  attain  approxi- 
mately the  constitutional  standard  in  respect  of  value;  but  in  such  case 
it  is  the  duty  of  the  assessors,  in  order  to  ascertain  the  value  of  any 
property  subject  to  assessment  by  them,  to  take  into  consideration  all 
elements  of  value  entering  into  the  property,  and  to  that  end  to  exer- 
cise the  full  power  to  obtain  information  conferred  (Acts  1897,  ch. 
5,  sec.  5)  upon  them,  in  order  to  enable  them  to  better  arrive  at  the 
true  value  of  the  property.     Opinion  of  Attorney-General  Gates. 

Sec.  8.  Localized  property  defined  and  assessed,  how. — The 
depot  buildings  and  other  property — real,  personal,  and  mixed 
— having  an  actual  situs,  shall  be  known  as  the  localized  prop- 
erty of  such  railroad,  and  shall  be  valued  separately  accord- 
ingly as  the  same  may  be  located  in  any  of  the  counties  or  in- 
corporated towns  in  this  State. 

See  notes  under  sec.  7,  above. 

Sec.  9.  Minutes  to  be  kept ;  reports,  documents,  and  proof 
to  be  filed. — It  shall  be  the  duty  of  the  secretary  of  said  as- 


Assessment  of  Railroads,  Telegraphs,  Telephones.    273 

sessors  to  transcribe  into  a  well  bound  book  the  entire  pro- 
ceedings of  said  assessors,  to  be  approved  and  signed  by  them 
each  day. 

The  secretary  shall  carefully  preserve  and  file  away  all  re- 
ports, documents,  and  proof  taken  and  used  by  said  assessors. 

Sec.   10.    Additional  proof  to  be  reduced  to  writing. — Said 

assessors  shall,  in  addition  to  the  schedules  hereinbefore  re- 
quired, take  such  additional  proof  and  require  such  additional 
information  of  the  value  of  any  property  to  be  assessed  by 
them  as  may  be  deemed  proper;  but  such  additional  evidence 
shall  be  reduced  to  writing  and  an  apportunity  afforded,  if 
desired,  to  the  owner  of  any  property  to  submit  additional 
evidence  or  counter  evidence  to  that  acquired  by  said  assessors, 
and  the  records  of  the  assessors  shall  at  all  times  be  opened 
[open]  to  inspection  to  the  owner  or  owners  of  any  property 
assessable  under  the  provisions  of  this  act. 

See  note  2  under  sec.  12,  post,  p.  274. 

Records  of  proof  of  values  to  be  completed  by  assessors. — Unfin- 
ished records  of  proof  of  value  of  railroads  to  be  completed  by  the 
assessors.  Railroad  v.  Bate,  12  Lea,  573;  Harris  v.  State,  ex  rel.,  12 
Pickle,  511  (such  unfinished  records  may  be  remanded  to  the  assessors 
by  the  board  of  examiners  for  such  additions  and  amendments  as  will 
supply  the  defects). 

Sec.  11.  Assessments  to  be  completed,  when;  exceptions  and 
additional  evidence  acted  on;  all  to  be  filed,  when. — Said  as- 
sessments shall  be  completed  on  or  before  the  first  lyionday 
in  August,  and  within  ten  days  from  the  first  J^Jonday  in  Au- 
gust the  owner  of  any  property  assessed  may  appear  and  file 
exceptions  to  said  assessments,  together  with  such  evidence 
as  they  may  desire  to  submit  as  to  the  value  of  the  property 
assessed ;  and  at  the  expiration  of  said  ten  days  said  assessors 
shall  reassemble  and  examine  such  additional  evidence  and 
exceptions  as  may  have  been  filed  and  change  the  valuation 
accordingly ;  on  or  before  the  first  Monday  in  September  said 
State  tax  assessors  shall  file  with  the  comptroller  the  assess- 


274  Tennessee  Tax  Digest. 

ments  made  by  them,  together  with  all  other  records  of  every 
kind  and  character. 

Sec.  12.  Board  of  equalization;  duty  and  powers. — The  gov- 
ernor, treasurer,  and  secretary  of  State  are  hereby  constituted 
a  board  of  equalization,  of  which  the  governor  shall  be  chair- 
man, and  the  secretary  of  State,  secretary,  and  within  three 
days  after  the  comptroller  shall  have  received  the  assessments 
and  records  from  the  said  State  tax  assessors  [railroad  com- 
missioners acting  as  such],  he  shall  deliver  the  same  to  the 
governor,  and  said  board  of  equalization  shall  proceed  to  ex- 
amine said  assessments,  so  made  by  the  assessors,  and  they 
are  hereby  authorized  to  increase  or  diminish  the  valuation 
placed  upon  any  property  valued  by  said  assessors,  and  are 
further  authorized  to  require  of  said  assessors  any  additional 
evidence  touching  any  one  or  more  of  the  properties  assessed, 
and  shall  consider  such  additional  evidence  so  furnished  by 
said  assessors  in  fixing  the  correct  value  of  any  property  so 
assessed,  and  said  assessments  shall  not  be  deemed  complete 
until  corrected  and  approved  by  said  board  of  equalization ; 
and  the  governor  is  hereby  authorized  to  call  together  said 
assessors  at  any  time  to  perform  the  duties  imposed  upon 
them. 

1.  Mandamus  by  board  of  equalization  against  railroad  commission- 
ers.— Mandamus  will  lie  at  the  instance  of  the  members  of  the  board 
of  equalization  as  relators,  in  the  name  of  the  State,  against  the  comp- 
troller and  the  railroad  commissioners,  to  compel  the  performance  by 
them,  respectively,  of  the  duties  enjoined  by  statute  in  respect  to  the 
assessment  of  the  distributable  property  of  railroads.  Harris  v.  State, 
ex  rel.,  12  Pickle,  496,  505-512.  And  the  same  rule  would  likely  apply 
as  to  assessment  of  telegraph  and  telephone  companies  under  section 
19  of  this  statute,  post,  p.  277.— Ed. 

2.  Assessment  not  complete  until  passed  on  by  board  of  equaliza- 
tion.— The  assessment  of  the  distributable  property  is  not  complete 
until  it  has  been  acted  upon  by  the  board  of  equalization,  and  cor- 
rected and  approved  by  such  board.  See  Harris  v.  State,  ex  rel.,  12 
Pickle,  496,  506. 

Sec.  13.  To  certify  valuations  to  the  comptroller. — On  or 
before  the  third  Monday  in  October  said  board  of  equalization 


I 


Assessment  op  Railroads,  Tei.egraphs,  Telephones.    275 

shall  certify  to  the  comptroller  the  valuation  fixed  by  it  upon 
each  property  assessed  under  this  act,  and  the  action  of  the 
board  of  equalization  in  fixing  the  valuation  upon  such  prop- 
erty shall  be  conclusive  and  final,  and  the  valuation  so  fixed 
shall  be  assessed  against  said  property  and  the  taxes  due  there- 
under be  paid. 

1.  Not  final,  when. — The  action  of  assessors  is  not  final  unless  they 
proceed  according  to  the  law  and  constitution.  Railroad  v.  Bate,  12 
Lea,  573-578;  Railroad  v.  Gaines,  3  Tenn.  Chy.,  478;  Dows  v.  Chicago, 
11  Wall.,  78  U.  S.,  108,  20  L.  ed.,  65,  and  note. 

2.  Assessment  upon  written  proof. — Where  it  appears  that  the  re- 
quired notice  is  not  given;  that  the  values  fixed  by  the  assessors  are 
in  excess  of  those  shown  by  the  proof  returned  by  them;  that  the  as- 
sessors may  have  based  their  estimate  of  value  upon  their  personal 
knowledge,  which  was  not  reduced  to  writing  and  sworn  to,  nor  an 
opportunity  to  cross-examine  allowed  to  the  parties  in  interest,  it  is 
the  right  of  those  about  to  be  injured  to  ask  for,  and  the  duty  of  the 
courts  to  grant,  a  restraining  relief,  which  may  be  done  by  and  upon 
petition  for  writs  of  certiorari  and  supersedeas.  Railroad  v.  Bate,  12 
Lea,  573-578.     See  sees.  9  and  10,  ante,  pp.  272,  273.  • 

3.  Roads  exempt  may  enjoin  assessment. — Where  the  railroads  are 
exempt  from  taxation  under  their  charter  granted  before  the  present 
constitution,  they  are  entitled  to  an  injunction  enjoining  the  assessors 
from  reporting  the  assessments  to  the  comptroller,  and  the  latter  offi- 
cer from  certifying  the  valuations  to  the  counties  and  municipal  cor- 
porations through  which  the  roads  run,  to  avoid  a  multiplicity  of  suits. 
Railroad  v.  Gaines,  3  Tenn.  Chy.,  478. 

4.  Injunction  to  restrain  collection  of  taxes. — When  an  injunction 
to  restrain  the  collection  of  a  tax  will  be  granted.  Dows  v.  Chicago, 
11  Wall.,  78  U.  S.,  108,  20  L.  ed.,  65,  and  note. 

Sec.  14.  Comptroller's  duties. — As  soon  as  the  comptroller 
shall  have  received  said  valuations  from  the  board  of  equal- 
ization, he  shall  ascertain  the  amount  of  taxes  due  the  State 
from  the  owner  of  each  property  assessed,  and  notify  the 
owner  of  the  same  by  letter  or  otherwise,  and  he  shall  certify 
to  the  county  court  clerk  of  each  county  in  which  any  of  such 
property  lies,  tlie  amount  to  be  taxed  in  said  counties,  respec- 


276  Tenxessee  Tax  Digest. 

tively,  for  county  purposes ;  and  likewise  to  the  mayor  of  any 
incorporated  town  the  amount  to  be  taxed  by  such  town. 

See  Acts  1901,  ch.  48,  sec.  9,  post,  p.  282. 

Sec.  15.  Taxes  a  first  lien. — The  taxes  so  assessed  in  behalf 
of  the  State,  counties,  and  cities,  shall  be  a  first  lien  upon  the 
property  from  the  tenth  of  January  of  the  year  for  which  the 
taxes  are  assessed,  and  they  shall  be  due  and  delinquent  as  all 
other  ad  valorem  taxes. 

See  Acts  1907,  ch.  602,  sec.  31,  and  notes  thereunder,  ante,  p.  176; 
also  Acts  1901,  ch.  48,  sec.  10,  post,  p.  282. 

Sec.  16.  Collection  and  disposition  of  taxes. — The  taxes  so 
assessed  on  behalf  of  the  State  shall  be  collected  by  the  comp- 
troller and  paid  into  the  State  treasury  as  soon  as  received  by 
them  I  him  I  ;  and  if  the  same  shall  become  delinquent,  he  shall 
issue  distress  warrants  against  the  owner  of  any  such  property 
to  any  sheriff  in  the  State,  whose  duty  it  shall  be  to  collect  the 
same  and  make  a  return  thereof  within  thirty  days ;  and  if 
the  taxes  shall  not  be  collected  by  the  sheriff,  it  shall  be  the 
duty  of  the  comptroller  to  advertise  said  property  for  a  period 
of  thirty  days  by  weekly  publications  in  a  nev/spaper  pub- 
lished in  the  city  of  Nashville,  Tennessee,  and  at  the  expira- 
tion of  such  time  sell  at  the  courthouse  door  said  property  for 
cash,  free  from  the  equity  of  redemption,  and  execute  to  the 
purchaser  a  deed  or  deeds  to  the  property  so  sold,  and  after 
reserving  the  expenses  of  such  sale  and  the  taxes,  together 
with  six  per  cent,  interest  from  the  time  the  same  became  de- 
linquent, hold  the  remainder  subject  to  the  order  of  the  owner 
of  such  property  so  sold. 

See  Acts  1901,  ch.  48,  sec.  11,  post,  p.  283. 

Sec.  17.    County  and  city  taxes  collected  as  other  taxes. — 

The  taxes  due  to  any  county  or  city  shall  be  collected  as  any 
other  county  or  city  taxes  may  be  collected  by  law  and  at  the 
rate  fixed  by  such  county  or  city. 

See  Acts  1901,  ch.  48,  sec.  12,  post,  p.  283, 


Assessment  of  Railroads,  Telegraphs,  Telephones.    277 

Sec.  18.  Time  of  assessments.— Said  assessments  shall  be 
made  biennially,  beginning  with  the  year  1897. 

Sec.  19.    Mode  of  assessments,  and  by  whom  made. — The 

State  tax  assessors  [railroad  commissioners  acting  as  such] 
shall  not  assess  any  other  telephone  and  telegraph  property 
except  the  lines  of  wire,  poles,  instruments,  batteries,  etc.,  but 
real  estate  and  personal  property  having  an  actual  situs  shall 
be  assessed  by  regular  county  and  city  assessors. 

See  sees.  7  and  8,  and  notes;  notes  under  sec.  12. 

Sec.  20.  Errors  and  omissions  in  assessments,  how  cor- 
rected.— If  at  any  time  it  shall  appear  to  the  satisfaction  of 
the  governor  of  Tennessee  that  any  railroad,  telegraph,  or  tele- 
phone company  is  inadequately  assessed,  or  that  its  property 
has  been  omitted  from  taxation,  or  any  new  line  has  been 
contracted,  it  shall  be  his  duty,  and  he  shall  have  the  power 
to  convene  the  said  board  of  assessors  [railroad  commission- 
ers acting  as  such]  to  make  the  proper  assessment,  and  they 
shall  have  the  power  to  do  so,  and  their  assessment  shall  go 
to  the  board  of  equalizers  as  upon  appeal  upon  the  record,  as 
is  provided  in  cases  of  assessment  in  the  first  instance.  The 
board  of  equalizers  shall  examine  and  act  upon  such  record  as 
soon  as  practicable,  and  certify  their  final  action  to  the  comp- 
troller, the  correction  of  the  taxes  so  assessed  to  be  then  pro- 
ceeded with  according  to  the  regular  course ;  and  neither  the 
comptroller  of  the  treasury  nor  any  other  officer  than  said 
board  of  assessors  [railroad  commissioners  acting  as  such] 
shall  have  the  power  or  authority  to  back  assess  or  assess  any 
railroad,  telephone,  or  telegraph  company. 

1.  Statutes  repealed  or  suspended. — Sections  824-859  of  the  Code 
are  repealed,  or,  more  properly,  suspended,  by  implication  by  the 
foregoing  statute,  and  some  of  the  sections  are  expressly  repealed,  by 
Acts  1897,  ch.  1,  sec.  89,  and  Acts  1897,  ch.  7.  This  statute  is  intended 
to  be,  and  is,  a  compilation  of  the  statutes  on  this  subject,  which  in 
the  case  of  Harris  v.  State,  ex  rel.,  12  Pickle,  496,  509,  510,  were  held 
to  constitute  a  system  that  should  be  construed  so  as  to  make  that 
system  consistent  in  all  its  parts  and  uniform  in  its  operation. 


278  Tennessee  Tax  Digest. 

2.  Railroad  commissioners  to  back  assess  and  reassess  railroad,  tel- 
egraph, and  telephone  properties.— Under  this  statute,  and  especially 
sections  19  and  20  thereof,  the  railroad  commissioners,  acting  as  the 
board  of  State  tax  assessors,  are  authorized  and  empowered  to  make 
back  assessments  of  all  unassessed  railroad,  telegraph,  and  telephone 
distributable  properties,  and  to  make  reassessments  of  all  inadequately 
assessed  distributable  properties  of  railroads,  telegraphs,  and  tele- 
phones. Previous  to  this  statute  such  back  assessments  and  reassess- 
ments of  such  properties  were  made  by  the  comptroller.  See  State  v. 
Railroad,  12  Pickle,  385;  Railroad  v.  Williams,  17  Pickle,  149,  and  sees. 
824-859  of  the  Code. 

3.  Charter  exemption  from  taxation  may  pass  under  a  decree  of 
sale  expressly  so  providing  under  a  statute  authorizing  it. — Where  a 
railroad,  exempt  for  a  certain  period  from  taxation  by  a  provision  in 
its  charter  granted  when  the  legislature  had  the  constitutional  power 
to  make  such  exemption,  is  sold  in  a  suit  instituted  by  the  State  to 
enforce  its  lien  or  statutory  mortgage,  such  suit  being  authorized  by 
statute  providing  for  a  sale  of  the  road,  franchises,  etc.,  and  providing 
that  all  the  rights,  privileges,  and  immunities  appertaining  to  the  fran- 
chise under  the  law  shall  be  transferred  to  and  vested  in  the  purchaser, 
the  bill  praying  for  such  sale,  and  the  decree  of  sale  so  directing,  and 
the  decree  confirming  the  sale  so  vesting  same  in  purchaser,  the  immu- 
nity from  taxation  passed  to  the  purchaser,  and  the  State  is  estopped 
to  tax  said  road  during  the  time  the  original  company  was  exempt 
from  taxation.  Railroad  v.  Hicks,  9  Bax.,  442,  451-458;  Wilson  v. 
Gaines,  9  Bax.,  551;  Wilson  v.  Gaines,  3  Tenn.  Chy.,  602,  603;  Railroad 
V.  Gaines,  3  Tenn.  Chy.,  608;  State  v.  Railroad,  12  Lea,  583,  593,  597; 
State  V.  Butler,  13  Lea,  405;  State,  for  use,  v.  Butler,  15  Lea,  112;  State 
V.  Railroad,  2  Pickle,  440;  Memphis  v.  Insurance  Co.,  7  Pickle,  571; 
State  V.  Bank,  11  Pickle,  216. 

4.  Elevator  of  railroad  exempt  as  warehouse,  and  tracks  to  it  ex- 
empt also. — And  where  the  road,  with  all  its  fixtures  and  appurte- 
nances, including  the  workshops,  warehouses,  and  vehicles  of  trans- 
portation, is  exempt  from  taxation,  an  elevator,  though  situated  three 
hundred  3'-ards  from  the  right  of  way,  and  placed  there  as  a  necessary 
depot  or  warehouse,  on  account  of  the  extreme  inconvenience,  if  not 
impossibility,  of  handling  the  river  freight  on  the  right  of  way,  is  ex- 
empt as  a  warehouse,  together  with  the  side  or  spur  tracks,  as  appur- 
tenances necessary  to  connect  it  with  the  road,  and  the  land  occupied 
by  the  tracks  and  building;  and  this  is  true,  though  the  tracks  were 
laid  and  the  elevator  erected  for  the  due  operation  of  the  road  under 
its  charter  after  the  purchase  of  this  road  as  an  extension  to  the  main 
line.     State  v.  Railroad,  2  Pickle,  438. 

5.  Exemption  in  one  charter  not  conferred  in  another  with  same 
rights  and  privileges. — But  the  "  exemption  "  from  taxation  conferred 


Assessment  of  Eailroads,  Telegraphs,  Telephones.    279 

upon  one  railroad,  in  its  charter  of  incorporation,  is  not  conferred  upon 
another  road  whose  charter  of  incorporation  gives  it  all  the  "  rights 
and  privileges  "  that  were  conferred  upon  the  former  road,  because 
these  terms  do  not,  under  the  constitution,  include  "  exemptions." 
Railroad  v.  Hamblen  Co.,  2  Shannon's  Cases,  391  (affirmed,  on  writ 
of  error,  in  Railroad  v.  Hamblen  Co.,  12  Otto,  102  U.  S.,  273,  26  L.  ed., 
152);  Wilson  v.  Gaines,  3  Tenn.  Chy.,  601  (affirmed,  on  appeal,  in  9 
Bax.,  546,  which  was  also  affirmed,  on  writ  of  error,  in  103  U.  S.,  417, 
26  L.  ed.,  401);  Railroad  v.  Gaines,  3  Tenn.  Chy.,  618  (affirmed,  on 
appeal,  by  State  supreme  court,  and  also  affirmed,  on  writ  of  error, 
in  Railroad  v.  Gaines,  7  Otto,  97  U.  S.,  697,  24  L.  ed.,  1091);  Wilson  v. 
Gaines,  9  Bax.,  546,  549-551  (affirmed,  on  writ  of  error,  in  Wilson  v. 
Gaines,  103  U.  S.,  417,  26  L.  ed.,  401,  but  is  criticized  and  distinguished 
in  Tennessee  v.  Whitworth,  117  U.  S.,  139,  146,  29  L.  ed.,  833,  835,  836); 
State  V.  Railroad,  12  Lea,  583,  592,  593;  State  v.  Butler,  13  Lea,  405; 
State  V.  Railroad,  2  Pickle,  440;  Memphis  v.  Insurance  Co.,  7  Pickle, 
566,  571-573  (affirmed,  on  writ  of  error,  in  Insurance  Co.  v.  State,  161 
U.  S.,  174,  179,  40  L.  ed.,  660,  662);  Memphis  v.  Bank,  7  Pickle,  574, 
589-591  (affirmed,  on  writ  of  error,  in  Bank  v.  State,  161  U.  S.,  186,  40 
L.  ed.,  664);  Turnpike  Cases,  8  Pickle,  369,  375;  State  v.  Bank,  11 
Pickle,  216-218  (affirmed,  on  writ  of  error,  in  Bank  v.  State,  161  U.  S., 
164,  40  L.  ed.,  656,  and  in  Insurance  Co.  v.  State,  161  U.  S.,  198,40  L.  ed., 
669);  Railroad  v.  Harris,  15  Pickle,  708  (writ  of  error  to  supreme  court 
of  the  United  States  dismissed  by  complainant,  as  shown  in  44  L.  ed., 
1221,  of  U.  S.  supreme  court  reports);  Morgan  v.  Louisiana,  3  Otto, 
93  U.  S.,  217,  223,  23  L.  ed.,  860,  862;  Pickard  v.  Railroad,  130  U.  S.,  637, 
642,  32  L.  ed.,  1051,  1053. 

6.  Railroads  cannot  be  exempted  now. — The  legislature  cannot,  un- 
der our  present  constitution,  art.  2,  sec.  28,  by  amendment  to  their 
charters,  for  a  consideration,  contract  not  to  tax  railroad  companies 
which  are  subject  to  taxation  under  the  law.  Ellis  v.  Railroad,  8  Bax., 
530;  Railroad  v.  Gaines,  3  Tenn.  Chy.,  480,  484;  Railroad  v.  Gaines,  3 
Tenn.  Chy.,  606,  607,  610;  Chattanooga  v.  Railroad,  7  Lea,  577;  Frank- 
lin Co.  V.  Railroad,  12  Lea,  524,  547,  552;  Railroad  v.  Wilson  Co.,  5 
Pickle,  608  (legislature  cannot  grant  exemption  from  taxation  further 
than  is  allowed  by  the  constitution);  Memphis  v.  Bank,  7  Pickle,  588 
(same  as  last);  Levee  District  v.  Dawson,  13  Pickle,  161;  Carroll  v. 
Alsup,  23  Pickle,  293  (upon  the  general  principle  that  taxation  must 
be  upon  a  basis  of  actual  cash  value). 

7.  Exemption  of  capital,  not  an  exemption  of  property  of  corpora- 
tion; exemption  for  a  time,  an  express  power  to  tax  thereafter. — The 
exemption  forever  from  taxation  of  the  capital  stock  of  a  railroad  cor- 
poration is  not  equivalent  to  an  exemption  of  the  property  into  which 
the  capital  has  been  converted;  and  where  there  is  an  exemption  of 
the   "  road,   with  all   its   fixtures   and  appurtenances,   including  work- 


28o  Tennessee  Tax  Digest. 

shops,  warehouses,  and  vehicles  of  transportation,"  for  twenty  years 
onl}^,  such  exemption  is  equivalent  to  an  express  power  to  tax,  after 
that  time,  the  enumerated  property  which  does  not  represent  the  cap- 
ital for  purposes  of  exemption  from  taxation.  Railroad  v.  Gaines,  3 
Tenn.  Chy.,  604  (affirmed,  on  appeal,  by  State  supreme  court,  and  also 
affirmed,  on  writ  of  error,  by  supreme  court  of  the  United  States,  in  7 
Otto,  97  U.  S.,  697,  24  L.  ed.,  1C91). 


ASSESSMENT  OF  RAILWAY  CARS  OF  NONRESI- 
DENTS USED  WITHIN  THIS  STATE  FOR 
TAXES,  AND  COLLECTION 
THEREOF. 

(1901,  ch.  48— effective  April  20,  1901.) 

Section  1.  What  cars  are  subject  to  taxation. — All  railway 
cars  used  in  this  State,  but  belonging  to  a  person,  firm,  corpo- 
ration, or  company  having  a  residence  or  situs  outside  of  this 
State  are,  ard  shall  be,  subject  to  taxation  under  the  provisions 
of  chapter  5  of  the  Acts  of  1897  [ante,  pp.  265  to  ZIJA^,  and  the 
further  provisions  of  this  act;  provided,  this  act  shall  not  ap- 
ply to  passenger  cars,  nor  to  cars  ov^ned  by  persons,  firms, 
companies,  or  corporations  operating  lines  of  railways. 

Sec.  2.  Assessment  by  railroad  commissioners. — Such  rail- 
way cars  as  are  mentioned  in  section  1  of  this  act  shall  be  as- 
sessed by  the  State  tax  assessors,  provided  by  said  act  of  1897 
[ch.  5,  ante,  pp.  265  to  277],  now  commonly  known  as  ''  rail- 
road commissioners." 

Sec.  3.    Schedule  to  contain  sworn  statements  of  what. — It 

shall  be  the  duty  of  the  owners  of  any  railroad  in  this  State, 
when  filing  the  schedule  provided  by  section  2  of  said  act  of 
1897  [ante,  p.  267],  to  file  also,  as  a  part  of  such  schedule,  a 
sworn  statement  of  the  average  number  of  cars,  if  any,  used 
on  the  road  or  roads  of  such  owner,  within  this  State,  but 
owned  by  a  person,  firm,  company,  or  corporation,  having  a 
residence  or  situs  outside  of  this  State.  Said  statement  shall 
also  show  the  name  or  names  of  the  owner  or  owners  of  the 
cars  returned  in  said  sworn  statement,  the  place  or  places  of 


Assessment  of  Nonresident  Railway  Cars.  281 

residence  of  such  owner  or  owners,  and  the  value  of  the  aver- 
age number  of  said  cars. 

Sec.  4.  Schedule  to  be  received  by  comptroller  and  returned 
to  assessors ;  additional  evidence ;  books  open  to  owners. — The 

ccmptroller  shall  receive  said  sworn  statement,  with  the  sched- 
ule, of  which  it  is  a  part,  and  return  it  with  the  schedule  to 
said  State  tax  assessors,  and  said  assessors,  in  addition  to 
said  sworn  statement,  shall  have  authority  to  take  such  other 
proof,  and  obtain  such  other  information  as  to  the  number, 
ownership,  and  value  of  said  cars,  as  they  may  deem  proper, 
but  such  additional  evidence  shall  be  reduced  to  writing,  and 
an  opportunity  given  to  the  owner  or  owners  of  said  cars,  if 
requested,  to  submit  evidence  as  to  the  number,  value,  and 
ownership  of  said  cars,  and  the  books  of  the  assessors  shall  at 
all  times  be  open  to  inspection  by  such  owner  or  owners. 

Sec.  5.    Average  number  of  cars  to  be  assessed,  when. — It 

shall  be  the  duty  of  said  assessors  to  assess  said  average  num- 
ber of  cars  to  the  owner  or  owners  thereof,  at  their  value, 
on  or  before  the  first  Monday  in  August,  1901,  and  biennially 
thereafter,  so  long  as  the  owner  or  owners  shall  use  such  cars 
in  this  State. 

Sec.  6.  Exception ;  assessments  and  evidence  to  be  filed  with 
comptroller. — Within  ten  days  from  the  first  Monday  in  Au- 
gust of  any  year,  in  which  an  assessment  shall  be  made,  as 
herein  provided,  the  owner  or  owners  of  said  cars  may  appear 
and  file  exceptions  to  the  assessment  thereof,  and  at  the  expi- 
ration of  said  period  of  ten  days  the  assessors  shall  rule  on  the 
exceptions,  and  change  the  assessment  if  they  shall  deem 
proper,  and  on  or  before  the  first  Monday  in  September,  next 
following,  the  assessors  shall  file  the  assessment  with  the 
comptroller,  together  with  all  evidence  relating  to  the  same. 

Sec.  7.  Assessment  to  be  delivered  to  board  of  equalization ; 
their  action. — The  comptroller  shall  deliver  said  assessment 
and  evidence  to  the  chairman  of  the   board  of  equalization. 


282  Tennessee  Tax  Digest. 

provided  by  section  12  of  said  Act  of  1897  [ante,  p.  274], 
within  three  days  after  receiving  the  same,  and  the  board  of 
equalization  shall  proceed  to  examine  the  assessment  and  evi- 
dence and  shall  increase  or  diminish  the  valuation  of  the  cars, 
if  they  shall  see  proper;  and  before  acting  on  the  assessment 
they  may  require  the  production  of  any  additional  evidence, 
and  shall  consider  the  same  in  fixing  the  value  of  the  property, 
and  the  assessment  shall  not  be  deemed  complete  until  final 
action  is  taken  thereon  by  the  board  of  equalization. 

See  sec.  12  of  said  act,  and  notes  thereunder,  ante,  p.  274. 

Sec.  8.  Certificate  of  valuation  to  be  made,  when ;  final  and 
conclusive. — On  or  before  the  third  Monday  in  October,  next 
following  the  making  of  any  assessment,  as  aforesaid,  said 
board  of  equalization  shall  certify  to  the  comptroller  the  valu- 
ation of  any  property  assessed  under  the  provisions  of  this 
act ;  and  the  action  of  the  board  of  equalization,  in  fixing  such 
valuation,  shallbe  final  and  conclusive;  and  the  value  so  fixed 
shall  be  the  taxable  value  of  the  property,  and  the  taxes  there- 
on shall  be  paid. 

Sec.  9.    Comptroller  to  notify  owners  and  certify  to  clerk. — 

As  soon  as  the  comptroller  shall  have  received  said  valuation 
from  the  board  of  equalization,  he  shall  ascertain  the  amount 
of  taxes  due  the  State  from  the  owner  of  the  property  assessed, 
and  notify  the  owner  of  the  same,  by  letter  or  otherwise,  and 
he  shall  certify  to  the  county  court  clerk  of  each  county,  in 
which  any  of  such  property  is  used,  the  amount  to  be  taxed  in 
his  county,  for  county  purposes. 

See  Acts  1897,  ch.  5,  sec.  14,  ante,  p.  275. 

Sec.  10.  Taxes  a  first  lien. — The  taxes  so  assessed  in  behalf 
of  the  State  and  counties  shall  be  a  first  lien  upon  the  prop- 
erty from  the  10th  of  January  of  the  year  for  which  the  taxes 


Assessment  of  Interurban  and  Street  Eailroads.     283 

are  assessed,  and  they  shall  be  due  and  delinquent,  as  all  other 
ad  valorem  taxes. 

See  Acts  1907,  ch.  602,  sec.  31,  and  notes  thereunder,  ante,  pp.  176- 
178,  and  also  Acts  1897,  ch.  5,  sec.  15,  ante,  p.  276. 

Sec.  11.  Comptroller  to  collect  State  tax. — The  taxes  so  as- 
sessed on  behalf  of  the  State  shall  be  collected  by  the  comp- 
troller, and  paid  into  the  State  treasury  as  soon  as  received  by 
him ;  and  if  the  same  shall  be  delinquent,  he  shall  issue  dis- 
tress warrants  against  the  owner  of  any  such  property  to  any 
sheriff  in  the  State,  whose  duty  it  shall  be  to  collect  the  same 
and  make  a  return  within  thirty  days. 

See  Acts  1897,  ch.  5,  sec.  16,  ante,  p.  276. 

Sec.  12.   County's  tax  collected  as  other  county  taxes. — The 

taxes  due  to  any  county  shall  be  collected  as  any  other  county 
taxes  may  be  collected  by  law,  'and  at  the  rate  fixed  by  such 
county. 

Sec.  13.  All  of  the  provisions  of  chapter  5  of  the  Acts  of 
1897  [ante,  pp.  265  to  277],  so  far  as  appropriate,  and  not  in 
confiict  with  the  provisions  of  this  act,  shall  be  applicable  to 
the  assessment  and  collection  of  taxes  on  said  cars. 

See  Acts  1897,  ch.  5,  sec.  17,  ante,  p.  276. 

ASSESSMENT  OF  INTERURBAN  RAILROAD  AND 

STREET  RAILROAD  PROPERTIES  FOR 

TAXES,  AND  COLLECTION 

THEREOF. 

(1905,  ch.  513— effective  April  17,  1905.) 

Section  1.  Assessment  to  be  made  by  railroad  commission- 
ers acting  as  State  tax  assessors. — The  State  tax  assessors, 
created  by  chapter  5,  of  the  Acts  of  the  general  assenibly  of 
1897,  shall  have,  and  are  hereby  given,  authority  to  assess 
for  taxation  for  State,  county,  and  municipal  purposes  all  in- 
terurban railropLd  and  street  railroad  properties  in  the  State  of 


284  Tennessee  Tax  Digest. 

Tennessee ;  and  no  assessment  of  such  properties  shall  be  made 
in  any  other  manner  or  by  any  other  officer  except  and  as  pro- 
vided in  this  act. 

Sec.  2.  Assessment  to  be  made  biennially. — The  State  tax 
assessors  shall  assess  interiirban  and  street  railroad  properties 
biennially,  and  at  the  same  time  that  they  assess  railroad,  tel- 
egraph, and  telephone  properties. 

Sec.  3.   Schedules  to  be  filed  with  comptroller  showing  what. 

— Every  person  or  corporation  owning,  leasing,  or  operating 
interiirban  and  street  railroad  properties,  including  electric 
light  and  power  properties,  when  owned  or  operated  in  con- 
junction with  street  railroad  properties,  shall  file  with  the 
comptroller  of  the  State  biennially  on  or  before  the  first  day 
of  April,  commencing  with  the  year  1905,  a  schedule  or  sched- 
ules stating  and  giving  the  following  facts  and  information, 
viz.:  A  list  or  statement  of  ^11  his  or  its  property — real,  per- 
sonal, and  mixed — owned  or  leased,  setting  forth  therein  the 
length  in  miles  of  the  entire  roadbed,  switches,  and  sidetracks, 
showing  the  number  of  miles  in  each  county  and  the  number 
of  miles  in  each  city  or  incorporated  town,  the  value  of  the 
whole,  the  amount  of  .capital  stock,  if  owned  by  a  corporation, 
the  bonded  debt,  the  gross  annual  receipts  of  the  preceding 
fiscal  year,  the  number  of  cars,  their  classes  and  value,  the 
location,  description,  and  value  of  all  car  sheds,  transfer  sta- 
tions, power  houses,  and  other  real  estate,  and  all  real,  per- 
sonal, and  mixed  property  belonging  to  the  person  or  company 
owning  said  railroad,  if  a  part  of  and  used  in  connection  there- 
with, together  with  its  value. 

Sec.  4.  Affidavit  to  schedule. — Said  schedule  shall  be  veri- 
fied by  the  affidavit  of  the  owner  of  said  property;  and  if  said 
owner  be  a  corporation,  the  affidavit  shall  be  made  by  the  pres- 
ident or  secretary  thereof. 

Sec.  4a.  Failure  to  file  schedule  waives  right  to  contest  as- 
sessed value,  and  incurs  penalty  of  $1,000. — Said  schedule  shall 


Assessment  of  Ixterurban  and  Street  Railroads.     285 

be  filed  with  the  comptroller  of  the  State  within  the  time  above 
prescribed ;  and  the  owner  of  any  such  property  refusing  or 
failing  to  file  such  schedule  shall  be  deemed  to  have  waived 
the  mode  and  manner  of  ascertaining  the  value  of  such  prop- 
erty, and  shall  not  be  permitted  to  be  heard  in  opposition  to 
the  value  fixed  upon  such  property  by  said  State  tax  assessors, 
and  shall,  in  addition,  be  liable  to  a  penalty  of  $1,000. 

Sec.  4b.  Attorney-general  to  sue  for  penalty.— It  shall  be 
the  duty  of  the  attorney-general  of  the  State  to  sue  for  and 
collect  the  same  [the  penalty  of  $1,000  imposed  in  section  4a] 
before  any  court  of  competent  jurisdiction,  in  the  same  manner 
as  any  other  debt,  penalty,  or  forfeiture  is  now  collected  by 
the  law. 

Sec.  5.  Assessors  to  receive  schedules  from  comptroller,  and 
ascertain  value. — Said  State  tax  assessors  shall  receive  from 
the  comptroller  the  schedules,  and  it  is  hereby  made  the  duty, 
of  the  comptroller  to  deliver  the  same  to  the  State  tax  as- 
sessors, and  they  shall  immediately  proceed  to  ascertain  the 
value  of  said  property  for  taxation. 

Sec.  6.  Value  to  be  ascertained  in  what  manner. — The  said 
State  tax  assessors,  in  arriving  at  the  valuation  of  said  prop- 
erty for  taxation,  shall  have  in  view,  and  look  to  the  capital 
stock  of  the  company,  the  corporate  property  and  franchises, 
the  gross  receipts,  the  expenditures  for  betterments,  improve- 
ments, and  repairs,  the  market  value  of  the  shares  of  the  stocks 
and  bonds,  and  all  other  facts  that  may  throw  light  upon  and 
show  the  value  of  said  property  to  be  assessed. 

Sec.  6a.  Power  to  examine  witnesses,  books,  etc.,  to  ascer- 
tain value. — To  ascertain  these  facts  [stated  in  section  6 
above],  the  State  tax  assessors  are  hereby  invested  with  power 
to  summon  before  them  any  person  or  persons,  and  call  for 
any  books,  administer  oaths,  and  examine  any  such  person 
or  books  touching  any  matters  deemed  necessary  to  enable 
them  to  arrive  at  the  correct  value  of  such  property ;  and  they 


286  Tennessee  Tax  Digest. 

may  issue  summons  to  any  county  in  the  State,  to  be  exe- 
cuted by  the  sheriff  of  such  county. 

Sec.  6b.  Perjury  to  testify  falsely. — Any  person  so  called  on 
to  testify  shall  be  guilty  of  perjury  if  he  shall  testify  falsely. 

Sec.  6c.  Misdemeanor  to  fail  to  attend  as  witness ;  fine  and 
imprisonment. — Any  person  failing  to  attend  when  summoned 
shall  be  guilty  of  a  misdemeanor,  punishable  by  a  fine  of  $100 
and  thirty  days  in  jail. 

Sec.  7.  Distributable  property  defined;  valued;  exemption 
of  $1,000  allowed;  apportioned,  how. — The  roadbed,  rolling 
stock,  franchises,  choses  in  action,  and  personal  property  of  a 
railroad  having  no  actual  situs  shall  be  known  as  distributa- 
ble property  and  shall  be  valued  separately  from  the  other 
property;  and  after  ascertaining  the  total  value  of  such  dis- 
tributable property,  wherever  situated,  and  after  having  de- 
ducted from  this  value  $1,000,  said  assessors  shall  divide  the  re- 
mainder by  the  number  of  miles  of  the  entire  length  of  the 
road,  and  the  result  shall  be  the  value  per  mile  of  such  dis- 
tributable property  for  the  purpose  of  taxation ;  and  the  value 
per  mile  of  such  distributable  property  shall  be  multiplied  by 
the  number  of  miles  in  this  State,  and  the  product  thereof  shall 
be  the  sum  to  be  assessed  against  such  property  for  State  pur- 
poses ;  and  the  value  per  mile  so  ascertained  shall  be  multi- 
plied by  the  number  of  miles  in  each  county  or  incorporated 
city,  and  the  product  shall  be  the  amount  to  be  assessed  upon 
such  property  by  said  counties  and  incorporated  towns,  respec- 
tively. 

Sec.  8.  Localized  property  defined. — Transfer  stations,  car 
sheds,  power  houses,  and  real  estate  shall  be  valued  separately 
as  localized  property. 

Sec.  9.  Minutes  to  be  made  by  secretary  and  signed  by  as- 
sessors.— It  shall  be  the  duty  of  the  secretary  of  the  said  as- 
sessors to  transcribe  into  a  well  bound  book  the  entire  proceed- 


Assessment  of  Interurban  and  Street  Railroads.     287 

ings  of  said  assessors,  to  be  approved  and  signed  by  them  each 
day. 

Sec.  9a.  Secretary  to  preserve  reports,  documents,  and  proof. 
— The  secretary  shall  carefully  preserve  and  file  away  all  re- 
ports, documents,  and  proof  taken  and  used  by  said  assessors. 

Sec.  10.  Evidence  and  information  in  addition  to  schedules; 
in  writing;  records  to  be  open.— Said  assessors  shall,  in  addi- 
tion to  the  schedules  hereinbefore  required,  take  such  addi- 
tional proof  and  require  such  additional  information  of  the 
value  of  any  property  to  be  assessed  by  them  as  may  be 
deemed  proper ;  but  such  additional  evidence  shall  be  reduced 
to  writing,  and  an  opportunity  afforded,  if  desired,  to  the 
owner  of  any  property  to  submit  additional  evidence  or  counter 
evidence  to  that  acquired  by  said  assessors,  and  the  records  of 
the  assessors  shall  at  all  times  be  opened  [open]  to  inspection 
to  the  owner  or  owners  of  any  property  assessable  under  the 
provisions  of  this  act. 

Sec.  11.  Assessments  to  be  completed,  when;  exceptions 
made  and  heard,  when;  assessments  and  records  to  be  filed 
with  comptroller,  when. — Said  assessments  shall  be  completed 
on  or  before  the  first  Monday  in  August ;  and  within  ten  days 
from  the  first  Monday  in  August,  the  owners  of  any  property 
assessed  may  appear  and  file  exceptions  to  said  assessments, 
together  with  such  evidence  as  they  may  desire  to  submit  as 
to  the  value  of  the  property  assessed',  and  at  the  expiration 
of  said  ten  days  said  assessors  shall  reassemble  and  examine 
such  additional  evidence  and  exceptions  as  may  have  been 
filed  and  change  the  valuation  accordingly ;  on  or  before  the 
first  Monday  in  September  said  State  tax  assessors  shall  file 
with  the  comptroller  the  assessments  made  by  them,  together 
with  all  other  records  of  every  kind  and  character. 

Sec.  12.  Board  of  equalization  constituted. — The  governor, 
treasurer,  and  secretary  of  State  are  hereby  constituted  a  board 


288  Tennessee  Tax  Digest. 

of  equalization,  of  which  the  governor  shall  be  chairman,  and 
the  secretary  of  State,  secretary. 

Sec.  12a.  Comptroller  to  deliver  assessments  and  records  to 
governor. — Within  three  days  after  the  comptroller  shall  have 
received  the  assessments  and  records  from  said  State  tax  as- 
sessors, he  shall  deliver  the  same  to  the  governor. 

Sec.  12b.  Duties  and  powers  of  board  of  equalization;  ad- 
ditional evidence  required. — Said  board  of  equalization  shall 
proceed  to  examine  said  assessments,  so  made  by  the  assessors, 
and  they  are  hereby  authorized  to  increase  or  diminish  the 
valuation  placed  upon  any  property  valued  by  said  assessors, 
and  are  further  authorized  to  require  of  said  assessors  any 
additional  evidence  touching  any  one  or  more  of  the  properties 
assessed,  and  shall  consider  such  additional  evidence  so  fur- 
nished by  said  assessors  in  fixing  the  correct  value  of  any 
property  so  assessed. 

Sec.  12c.  Assessment  not  complete  until  when. — And  said 
assessments  shall  not  be  deemed  complete  until  corrected  and 
approved  by  said  board  of  equalization. 

Sec.  12d.  Governor  may  call  assessors  together. — And  the 
governor  is  hereby  authorized  to  call  together  said  assessors 
at  any  time  tO'  perform  the  duties  imposed  upon  them. 

See  sec.  18,  post,  p.  290. 

Sec.  13.  Beard  of  equalization  to  certify  assessment  to  comp- 
troller, when. — On  or  before  the  third  Monday  in  October 
said  board  of  equalization  shall  certify  to  the  comptroller  the 
valuation  fixed  by  it  upon  each  property  assessed  under  this 
act. 

Sec.  13a,  Valuation  fixed  by  board  of  equalization  is  con- 
clusive and  final. — The  action  of  the  board  of  equalization, 
in  fixing  the  valuation  upon  such  property,  shall  be  conclusive 


Assessment  of  Interurban  and  Street  Railroads.     289 

and  final,  and  the  valuation  so  fixed  shall  be  assessed  against 
said  property  and  the  taxes  due  thereunder  be  paid. 

Sec.  14.  Comptroller  to  notify  owners  of  amount  of  State 
taxes. — As  soon  as  the  comptroller  shall  have  received  said 
valuations  from  the  board  of  equalization,  he  shall  ascertain 
the  amount  of  taxes  due  the  State  from  the  ov^ner  of  each 
property  assessed,  and  notify  the  owner  of  same,  by  letter  or 
otherwise. 

Sec.  14a.  Comptroller  to  certify  assessed  values  to  county 
court  clerks  and  mayors. — The  comptroller  shall  certify  to  the 
county  court  clerk  of  each  county  in  which  any  of  such  prop- 
erty lies  the  amount  to  be  taxed  in  said  counties,  respectively, 
for  county  purposes,  and  likewise  to  the  mayor  of  any  incorpo- 
rated town  the  amount  to  be  taxed  by  such  town. 

Sec.  15.  Lien;  taxes  due  and  delinquent,  when. — The  taxes 
so  assessed  in  behalf  of  the  State,  counties,  and  cities  shall 
be  a  first  lien  upon  the  property  from  the  10th  of  January  of 
the  year  for  which  the  taxes  are  assessed,  and  they  shall  be  due 
and  delinquent  as  any  other  ad  valorem  taxes. 

Sec.  16,  Comptroller  to  collect  State  taxes;  distress  war- 
rants; sale  of  property. — The  taxes  so  assessed  on  behalf  of 
the  State  shall  be  collected  by  the  comptroller  and  paid  into 
the  State  treasury  as  soon  as  received  by  them  [him]  ;  and  if 
the  same  shall  become  delinquent,  he  shall  issue  distress  war- 
rants against  the  owner  of  any  such  property  to  any  sheriff  in 
the  State,  whose  duty  it  shall  be  to  collect  the  same  and  make 
a  return  thereof  within  thirty  days ;  and  if  the  taxes  shall  not 
be  collected  by  the  sheriff,  it  shall  be  the  duty  of  the  comp- 
troller to  advertise  said  property  for  a  period  of  thirty  days 
by  weekly  publications  in  a  newspaper  published  in  the  city 
of  Nashville,  Tennessee,  and  at  the  expiration  of  such  time 
sell  at  the  courthouse  door  said  property  for  cash,  free  from 
the  equity  of  redemption,  and  execute  to  the  purchaser  a  deed 
or  deeds  to  the  property  so  sold,  and  after  reserving  the  ex- 
10 


290  Tennessee  Tax  Digest. 

penses  of  such  sale  and  the  taxes,  together  with  six  per  cent, 
interest  from  the  time  the  same  became  delinquent,  hold  the 
remainder  subject  to  the  order  of  the  owner  of  such  property 
so  sold. 

Sec.  17.  City  and  county  taxes  collected  as  other  taxes,  and 
at  same  rate. — The  taxes  due  to  any  county  or  city  shall  be 
collected  as  any  other  county  or  city  taxes  may  be  collected  by 
law,  and  at  the  rate  fixed  by  such  county  or  city. 

Sec.  18.  Governor  may  convene  State  tax  assessors,  when; 
assessments,  reassessments,  and  back  assessments  of  railroads, 
telephones,  and  telegraphs;  board  of  equalizers  to  act. — If  at 
any  time  it  shall  appear  to  the  satisfaction  of  the  governor  of 
Tennessee  that  any  street  railroad  is  inadequately  assessed 
or  that  its  property  has  been  omitted  from  taxation,  or  any 
new  line  has  been  constructed,  it  shall  be  his  duty,  and  he  shall 
have  the  power,  to  convene  the  said  board  of  assessors  to 
make  the  proper  assessment,  and  they  shall  have  the  power 
to  do  so,  and  their  assessment  shall  go  to  the  board  of  equal- 
izers upon  appeal  upon  the. record  as  is  provided  in  cases  of 
assessment  in  the  first  instance.  The  said  board  of  equalizers 
shall  examine  and  act  upon  such  record  as  soon  as  practicable, 
and  certify  their  final  action  to  the  comptroller,  the  correction 
of  the  taxes  so  assessed  to  be  then  proceeded  with  according 
to  the  regular  course,  and  neither  the  comptroller  of  the  treas- 
ury nor  any  other  officer  than  said  board  of  assessors  shall 
have  the  power  or  authority  to  back  assess  or  assess  any  rail- 
road, telephone,  or  telegraph  company. 

COLLECTION  OF  TAXES  THAT  ARE  A  LIEN  ON 

LAND  SOLD  UNDER  DECREE 

OF  COURT. 

969.  806.  In  case  of  land  sales  under  decree  of  court. — When- 
ever rea;l  estate  is  sold  under  a  decree  of  any  court  in  the  State, 
it  shall  be  the  duty  of  the  judge  of  said  court,  before  the  sale 
is  confirmed  to  the  purchaser,  to  have  a  reference  made  to  the 


Collection  of  Taxes  ox  Land  Sold  Under  Decree.     291 

clerk  or  clerk  and  master,  to  ascertain  if,  upon  the  day  of  sale, 
there  were  any  taxes  due  and  unpaid  which  were  a  lien  upon 
said  real  estate ;  and  if  it  is  found  that  there  were  taxes  that 
were  a  lien  upon  the  real  estate  upon  the  day  of  sale,  a  decree 
shall  be  entered  in  the  cause  stating  the  amount  of  taxes,  and 
directing  the  clerk  and  master  or  clerk  to  pay  said  taxes  out 
of  the  first  money  collected  from  the  sale  of  the. said  real  estate. 
(1871,  ch.  68,  in  Code.) 

1.  Reference  at  any  time  while  funds  in  court. — The  reference  may 
be  had  after  confirmation  of  sale,  at  any  time  while  the  funds  are  under 
the  control  of  the  court,  out  of  which  the  amount  of  taxes  found  to 
be  due  at  the  time  of  sale  shall  be  paid.  Williams  v.  Whitmore,  9 
Lea,  270-275;  State  v.  Hill,  3  Pickle,  639-642;  Brown  v.  Timmons,  2 
Gates,  154. 

2.  Lien  continues  unless  taxes  paid. — Where  no  reference  is  made 
lo  ascertain  the  taxes,  and  no  order  is  made  for  their  payment  out  of 
the  purchase  money,  the  lien  will  continue  against  the  property.  State 
V.  Hill,  3  Pickle,  641. 

3.  But  where  ordered  paid  under  this  statute,  land  relieved  of  lien. — 

Where  the  taxes  are  ascertained  by  the  reference,  and  an  order  is 
made  for  their  payment  out  of  the  purchase  money,  the  lien  is  trans- 
ferred from  the  realty  to  the  fund,  and  the  State  must  look  to  the 
fund  and  its  officers  for  the  taxes.     State  v.  Hill,  3  Pickle,  641,  642. 

4.  Tax  lien  is  not  lost  by  sale  of  land  under  decree. — Tax  lien  is  not 
lost  by  sale  of  land  under  decree,  for  it  is  made  a  prior  charge  and 
lien,  and  overrides  all  liens,  mortgages,  and  incumbrances  of  whatever 
kind.  State  v.  Hill,  3  Pickle,  638,  640;  Dunn  v.  Dunn,  15  Pickle,  609; 
Colligan  v.  Cooney,  23  Pickle,  216. 

5.  Taxes  paid  out  of  proceeds  arising  from  foreclosure  of  mortgage 
on  lands  upon  court's  own  motion. — The  taxes  due  on  mortgaged  lands 
at  the  date  of  a  foreclosure  sale  made  under  decree  of  court  will  be 
ascertained  by  proper  reference,  and  ordered  paid  out  of  the  proceeds 
of  the  sale,  upon  the  court's  own  motion,  without  any  intervention  of 
the  State,  county,  or  city  entitled  to  the  tax.  Dunn  v.  Dunn,  15  Pickle, 
612,  613. 

6.  State,  county,  and  city  not  concluded  as  to  taxes  when  not  par- 
ties to  suit;  tax  ordered  paid  without  their  intervention. — Where  the 
State,  county,  and  city  are  not  parties  to  the  suit,  they  will  not  be 
concluded  by  anything  done  or  omitted  to  be  done  therein,  as  to  the 


292  Tennessee  Tax  Digest. 

taxes  due  them,  without  some  opportunity  to  assert  their  claims. 
State  V.  Hill,  3  Pickle,  638,  641.  But  the  taxes  may  be  ordered  paid 
without  the  intervention  of  the  State,  county,  and  city.  Dunn  v. 
Dunn,  15  Pickle,  612,  613. 

7.  Taxes  paid  by  purchaser  recovered  from  beneficiary  of  purchase 
money  after  case  is  out  of  court,  when. — The  purchaser  of  land  under 
a  decree  of  court  is  entitled  to  have  the  property  relieved  of  all  incum- 
brances for  unpaid  taxes  that  are  a  lien  thereon;  and  where,  after  the 
confirmation  of  the  sale  and  the  vestiture  of  the  title  in  the  purchaser, 
the  purchase  money  notes  are  delivered,  by  the  clerk  and  master,  to 
the  beneficiary  entitled  to  whole  proceeds  thereof,  who  was  the  vendor 
enforcing  the  lien,  the  purchaser,  in  a  settlement  with  him,  is  entitled 
to  have  the  purchase  money  abated  and  the  notes  created,  with  the 
amount  of  such  taxes;  and  where  such  beneficiary  has  been  overpaid, 
the  purchaser  is  entitled  to  recover  the  same  from  him.  Brown  v. 
Timmons,  2  Gates,  148,  151,  154,  citing  Childress  v.  Vance,  1  Bax.,  146, 
and  Williams  v.  Whitmore,  9  Lea,  262. 


NOTICE  TO  TAX  COLLECTORS  IN  JUDICIAL  SALES. 

(1897,  ch.  9— effective  February  12,  1897.) 

Section  1.  Notice  to  tax  collectors  under  reference  to  ascer- 
tain taxes. — In  ascertaining  the  taxes  due  under  a  reference 
as  required  by  said  act  [section  969  of  the  Code],  the  clerk  or 
clerk  and  master  shall  issue  to  each  of  the  officials  charged 
with  the  collection  of  any  taxes  that  might  or  could  be  a  lien 
on  said  property,  a  statement  giving  the  style  and  number  of 
the  cause,  a  description  of  the  property  sold,  and  the  name  of 
the  party  or  parties  out  of  whom  the  title  is  or  is  to  be  di- 
vested ;  whereupon  each  of  said  officials  shall  certify  to  said 
clerk  or  clerk  and  master  an  itemized  statement  of  the  taxes, 
interest,  penalties,  and  cost  that  are  at  that  date  a  lien  upon 
said  land  in  his  hands  for  collection,  from  which  statement  the 
clerk  or  clerk  and  master  shall  report  to  the  court  the  amount 
of  taxes,  interest,  penalties,  and  cost  that  is  a  lien  on  said  land. 

Same  rule  as  before  statute. — Before  the  enactment  of  this  statute 
it  was  held  to  be  the  duty  of  the  clerk  and  master,  upon  a  reference 
being  made  to  ascertain  the  taxes  accrued  on  the  land  sold,  to  give 
notice  thereof  to  the  collectors  of  taxes  within  the  county.  State  v. 
Hill,  3  Pickle,  641. 


Fees  and  Taxes  Collected  by  Secretary  of  State.     293 

Sec.  2.  Fees  of  clerk  or  clerk  and  master. — The  only  fees 
for  making  a  tax  report  under  the  provisions  of  this  act  shall 
be  $1.50  to  the  clerk  or  clerk  and  master  for  issuing  said  state- 
ment, fihng  the  certificate  of  said  officials,  making  the  clerk's 
or  clerk  and  master's  report,  and  filing  the  same. 


FEES  AND  TAXES  TO  BE  COLLECTED  BY 
SECRETARY  OF  STATE. 

FEES  TO  BE  CHARGED  AND  COLLECTED. 

(1899,  ch.  2— effective  February  25,  1899.) 

Section  1.  Secretary  of  State's  fees. — From  and  after  the 
passage  of  this  act,  the  following  fees  shall  be  charged  in  the 
office  of  the  secretary  of  State,  to  wit :  ,  .  . 

(1)  For  commission  of  each  notary  public $     3  00 

(2)  For  commission  of  each  commissioner  of  deeds.  .      10  00 

(3)  For  commission  of  each   appointee  of  the  gov- 

ernor    5  00 

(4)  For  each  requisition 5  00* 

(5)  For  each  warrant  on  a  requisition 3  00 

(6)  For  granting  and  recording  each  domestic  char- 

ter of  incorporation  having  a  capital  stock 10  00 

(7^    For  each  certified  copy  of  a  domestic  charter  of 

incorporation 10  00 

(8)  For  each  certified  copy  of  a  foreign  charter  of  in- 

corporation        20  00 

(9)  For  each  abstract  of  charter  of  a  foreign  charter 

of  incorporation 20  00 

(10)  P'or  filing  each  charter  of  a  foreign  corporation.  .  .     20  00 

(11)  For  attaching  the  great  seal  to  any  document  (ex- 

cept those  herein  named  and  pardons) 2  00 

(12)  For  filing  articles  of  consolidation  of  corporations 

(in  addition  to  tax) 25  00 

(13)  For  filing  other   articles   of   agreement   between 

corporations 25  00 

(14)  For  each  charter  or  certificate  of  a  municipal  cor- 

poration       50  00 

(15)  For  automobile  registration  and  certificate  (1905, 

ch.  173;  sec.  1)   2  00' 


294  Tennessee  Tax  Digest. 

(16)   For  certificate  of  transfer  of  automobile    (1905, 

ch.  173,  sec.  1)   1  00  - 

Sec.  2.  Fees  for  charters  for  general  welfare. — On  every 
charter  of  incorporation  granted  for  the  general  welfare  of  so- 
ciety, and  not  for  individual  profit,  except  charters  granted 
for  purely  religious  or  educational  purposes,  there  shall  be 
charged  in  said  ofiice  a  fee  of  twenty-five  dollars  ($25). 

Sec.  3.  Exceptions. — This  act  shall  not  apply  to  commis- 
sions of  justices  of  the  peace,  judges,  or  chancellors,  nor  to  the 
commissions,  certificates  of  election,  or  appointment  of  any 
other  constitutional  officer,  nor  to  the  commissions  or  certifi- 
cates of  appointment  of  any  officer  who  shall  serve  without 
compensation. 

Sec.  4.  Not  repealing  existing  laws. — This  act  shall  not  be 
construed  as  repealing  any  charge  made  in  said  office  under 
existing  laws  for  any  service  not  specified  herein. 

Sec.  5.  Not  repealing  law  making  fees  State  revenue. — This 
act  shall  not  be  construed  as  amending  or  repealing  any  exist- 
ing law  under  which  the  fees  paid  in  the  office  of  the  secretary 
of  State  become  revenue. 

SAME. 

(1899,  ch.  209— effective  April  7,  1899.) 

Section  1.  Fees  for  amendments  of  charter. — The  following 
fees  shall  be  charged  in  the  office  of  the  secretary  of  State  for 
the  following  services,  to  wit : 

For  granting  and  registering  any  amendment  of  the 
charier  of  any  corporation  incorporated  under  chap- 
ter 142  of  the  Acts  of  1875,  or  under  any  amendment 
thereof,  unless  it  be  a  corporation  for  purely  educa- 
tional or  religious  purposes $  10  00, 

For  granting  and  registering  any  amendment  of  the 
charter  of  any  corporation  chartered  by  any  act  of 
the  general  assembly,  or  by  any  chancery  court 100  00- 


Fees  and  Taxes  Collected  by  Secretary  of  State.    295 

For  granting  and  filing  any  amendment  of  any  charter 
of  incorporation  not  included  in  either  of  the  forego- 
ing provisions,  except  amendments  of  charters 
granted  for  purely  educational  or  religious  pur- 
poses       10  00 

Fee  for  amendment  of  legislative  charters  of  purely  educational  and 
religious  corporations. — For  granting  and  registering  an  amendment 
of  the  charter  of  a  corporation  for  purely  educational  or  religious 
purposes,  chartered  by  any  act  of  the  general  assembly,  the  fee  to  be 
charged  is  only  three  dollars,  as  provided  in  Code,  sec.  6367,  subsec. 
7  (S.),  and  not  the  fee  of  one  hundred  dollars,  as  above  provided. 
Opinion  of  Attorney-General  Cates. 

Sec.  2.  Not  to  repeal  Acts  1899,  chapter  2.— This  act  shall 
not  be  construed  as  amending  or  repealing  an  act  passed  Jan- 
uary 20.  1899.  and  approved  February  25,  1899,  fixing  a  sched- 
ule of  fees  for  the  office  of  secretary  of  State,  but  only  as  pre- 
scribing additional  fees. 

Sec.  3.   Not  to  repeal  law  making  fees  State  revenue. — This 

act  shall  not  be  construed  as  amending  or  repealing  any  exist- 
ing law  under  which  the  fees  of  said  offtce  become  revenue. 

Privilege  tax  for  charter,  amendment,  and  consolidation  of  corpo- 
rations.— For  the  amount  of  the  privilege  tax  on  charters  of  incorpo- 
ration or  amendments  thereto,  and  on  consolidation  of  corporations, 
see  Acts  1907,  ch.  541,  sees.  9  and  10,  ante,  pp.  80,  81.— Ed. 


CODE  PROVISIONS  AS  TO  FEES  STILL  EXISTING  IN 

ADDITION    TO    THE    FOREGOING    FEES    AND    AS 

MODIFIED  BY  THE  FOREGOING  STATUTES. 

6367  (4529)  5280.  Fees  of  secretary  of  State.— The  secretary 
of  State  is  entitled  to  demand  and  receive  and  shall  charge  for 
the  following  services  the  fees  annexed,  to  be  collected  and 
pa"d  into  the  State  treasury  (1893,  ch.  6;  1899,  chs.  2  and  209.). 

1.   [Subsection  1  is  repealed  by  Acts  1899,  ch.  323.] 

2.   i'or  all  copies,  transcripts,  or  records  made,  for  every 

hundred  'words  (1859-60,  ch.  77,  sec.  2) $     10 


296  Tennessee  Tax  Digest. 

3.  [Subsection  3  is  repealed  or  suspended  by  Acts  1899,  ch.  2,  sec. 
1,  subsec.  11,  as  above  shown.] 

4.  For  each  certificate,  without  seal  of  State 25 

5,6.  [Subsections  5  and  6  are  repealed  or  suspended  by  Acts  1903, 
ch.  416.] 

7.  For  registering  each  charter  of  incorporation,  or 
amendment  thereto,  and  giving  his  certificate  of  reg- 
istration under  the  great  seal  of  the  State  (sees. 
2026,  2032,  2039)    3  00 

Applies  only  to  purely  educational  and  religious  corporations. — This 
subsection  applies  only  to  corporations  for  purely  educational  and 
religious  purposes,  and  is  repealed  or  suspended  as  to  all  other  corpo- 
rations by  Acts  1899,  chs.  2  and  209,  above  shown. 

8.  [Subsection  8  is  repealed  or  suspended  by  Acts  1899,  ch.  2,  sec. 
1,  subsecs.  9  and  10,  as  above  shown.] 

9.  For  each  copy  of  township  or  other  plats  from  the 

maps  in  his  office 50 

10.  [Subsection  10  is  repealed  or  suspended  by  Acts  1899,  ch.  2, 
sec.  1,  subsec.  2,  as  above  shown.] 

11.  [Subsection  11  is  repealed  by  Acts  1899,  ch.  2,  sec.  5,  as  above 
shown.] 

12.  [Subsection  12  is  repealed  or  suspended  by  Acts  1899,  ch.  2,  sec. 
1,  subsec.  14,  as  above  shown.] 

6368  (4529c)  5281.  No  fee  for  signing  and  sealing  commis- 
sion for  State  or  county  officers. — The  secretary  of  State  shall 
not  be  entitled  to  any  fee  for  signing  and  affixing  the  seal  of 
the  State  to  any  commission  for  State  or  county  officers  (1869- 
70,  ch.  102,  sec.  2 ;  1899,  ch.  2,  sees.  1,  3,  and  4). 


Taxation  of  Forp]ign  Corporations.  297 

TAXATION  OF  FOREIGN  CORPORATIONS  FOR 

PRIVILEGE  OF  COMING  INTO  THIS 

STATE  TO  DO  BUSINESS. 

(1903,  ch.  239— effective  April  IS,  1903,  substituted  for  Acts  1899, 

ch.  431.) 

Section  1.  Coming  into  this  State  is  a  privilege. — The  com- 
ing into  this  State  of  any  corporation,  association,  or  joint 
stock  company  chartered  or  incorporated  under  the  laws  of 
any  other  State  or  country,  for  the  purpose  of  doing  business 
here,  is  hereby  declared  and  made  a  privilege. 

Sec.  2.  Rate  of  taxation  for  filing  charter. — Every  corpora- 
tion, association,  or  joint  stock  company  chartered  or  incorpo- 
rated under  the  laws  of  any  State  or  country,  and  having  a 
capital  stock,  shall  pay  into  the  office  of  the  secretary  of  State 
for  use  of  the  State,  upon  filing  a  copy  of  its  charter  as  re- 
quired by  chapter  3\  of  the  Acts  of  1877  and  chapter  122  of 
the  Acts  of  1891  [see  Code,  sections  2545-2548],  a  tax  upon  its 
capital  stock  as  follows,  to  wit : 

Companies  of  $100,000  and  less . .  .$  50  00 

Companies  over  $100,000  and  not  more  than  $250,000.  .  100  00 
Companies  over  $250,000  and  not  more  than  $500,000.  .  150  00 
Companies  over  $500,000  and  not  more  than  $1,000,000.  200  00 
Companies  over  $1,000,000  and  upward 250  00 

Provided,  that  [if]  any  company  chartered  under  the  laws  of 
arother  State  desires  to  locate  its  principal  office  and  do  all  of 
its  business  in  and  from  Tennessee,  and  have  all  or  its  main 
property  holdings  in  Tennessee,  it  shall  then  pay  a  privilege 
tax  of  one-tenth  of  one  per  centum  on  the  authorized  capital 
stock  just  as  domestic  corporations  are  now  required  to  do; 
and  provided,  also,  that  insurance  companies  shall  be  credited 
by  the  amount  of  fees  paid  to  the  insurance  commissioner  upon 
entering  the  State  to  do  business. 

Sec.  3.  Secretary  of  State  to  report  and  pay  over  taxes. — It 
shall  be  the  duty  of  the  secretary  of  State  to  report  and  pay 


298  Tennessee  Tax  Digest. 

to  the  State  treasurer,  quarterly,  all  taxes  collected  under  this 
act. 

Foreign  corporations  not  required  to  register  abstracts  of  their 
charters  in  counties. — In  the  case  of  the  United  States  Saving  &  Loan 
Co.  V.  Miller,  47  S.  W.  Rep.,  17,  the  court  of  chancery  appeals  held 
that  it  was  not  required  that  foreign  corporations  cause  abstracts  of 
their  charters  to  be  recorded  in  the  office  of  the  register  of  each  county 
in  which  they  propose  to  carry  on  their  business  or  to  acquire  lands, 
as  provided  in  the  last  sentence  of  section  2546  of  the  Code.  This  case 
was  affirmed  orally  by  the  supreme  court,  December  18,  1897.  So,  this 
mean's  that  said  sentence  is  not  the  law.  The  compiler  had  serious 
doubts  about  this  being  the  law,  but  gave  the  existence  of  the  law 
the  benefit  of  the  doubt  by  compiling  the  same  as  the  law,  so  that  the 
requirement  would  not  be  overlooked,  if  it  were  the  law.  But  see 
Insurance  Co.  v.  Craig,  22  Pickle,  632;  Harris  v.  Water  &  Light  Co., 
24  Pickle.  246. 


CRIMINAL  COSTS  AND  COMPENSATION   OF 
CERTAIN  OFFICERS. 

GENERAL    RULES    IN    REGARD    TO    THE    COMPENSATION 
OF  OFFICERS   CONTAINED  IN   THE  CODE. 

6352  (4517)  5269.  Fees  allowed.— No  officer  is  allowed  to 
demand  or  receive  fees  or  other  compensation  for  any  service 
further  than  is  expressly  provided  by  law. 

See  Code,  sec.  7583,  and  notes  thereunder,  post,  p.  306. 

6353  (4518)  5270.  Extortion  by  officer;  penalty;  misde- 
meanor in  office. — If  any  officer  demands  or  receives  any 
other  or  higher  fees  than  are  prescribed  by  law,  he  is  liable 
to  the  party  aggrieved  in  the  penalty  of  fifty  dollars,  to  be 
recovered  before  any  justice  of  the  peace,  and  is  also  guilty 
of  a  misdemeanor  in  office. 

6714  (4810)  5604.  Extortion  by  officer  is  a  misdemeanor. — 
It  is  a  misdemeanor  for  any  person  knowingly  to  demand  and 
receive  of  another,  for  performing  any  service  or  official  duty 
for  which  the  fee  or  compensation  is  established  by  law,  any 


Criminal  Costs — Compexsatiox  of  Officers.         299 

greater  fee  or  compensation  than  is  legally  allowed  or  pro- 
vided. 

1.  "  Extortion "  defined.— Extortion  is  the  taking,  by  color  of  an 
office,  money  or  other  thing  of  value  that  is  not  due,  before  it  is  due, 
or  more  than  is  due.  Williams  v.  State,  2  Sneed,  162.  Extortion 
and  theft  stand  upon  the  same  footing,  except  that  extortion  is  accom- 
panied and  aggravated  by  perjury.     Fields  v.  State,  M.  &  Y.,  170. 

2.  Extortion  to  take  fees  not  due. — No  fees  are  due  until  the  serv- 
ice is  performed  [unless  otherwise  provided  by  law];  and  it  is  extor- 
tion in  any  officer  to  take  money  or  other  thing  of  value,  by  color 
of  his  office,  where  he  has  not  done  service  for  which  the  fee  is  al- 
lowed.    Williams  v.  State,  2  Sneed,  162. 

3.  Demanding  and  receiving  unearned  commissions  is  extortion. — 

The  commissions  given  by  statute  to  collecting  officers  are  intended 
as  compensation  for  services  rendered;  and  it  is,  therefore,  extortion 
in  a  constable  to  demand  and  receive  commissions  for  collecting 
money  on  execution  in  his  hands  when  the  defendant  had  previously 
paid  the  money'  due  upon  the  execution  to  the  plaintiff.  Cross  v. 
State,  1  Yer.,  261;  Barnes  v.  Jackson,  2  Sneed,  416,  419;  Arnold  v. 
IDinsmore,  3  Cold.,  238  (distinguishing  this  case  as  inapplicable,  where 
the  plaintiff  in  the  execution  purchases  land  sold  thereunder,  and  hold- 
ing the  officer  entitled  to  his  commissions  in  such  case).  See  Boyd 
V.  Davis,  2  Shannon's  Cases,  558;  Shaw  v.  Armstrong,  2  Heis.,  420 
(allowing  sheriff*  commission  upon  amount  realized  by  compromise 
and  settlement  of  -an  attachment  suit  after  levy  under  Acts  1866-67, 
ch.  39,  sec.  2,  repealed  by  Acts  1881,  ch.  33) ;  Harris  v.  Petigrew,  5 
Lea,  597  (but  commissions  not  allowed  sheriff  for  levy  of  attachment 
in  suit  to  enforce  vendor's  lien  where  the  land  is  sold  by  clerk  and 
master  under  decree  of  the  court). 

But  by  section  6406  of  the  Code,  the  plaintiff  is  liable  to  officer  for 
commissions  on  the  amount  received  on  judgment  after  execution  is 
issued. 

4.  No  penalty  or  extortion  in  charge  for  unofficial  work,  when. — 
Where  an  officer  charges  or  demands  any  other  or  higher  fee,  or 
charges  compensation  other  than  such  as  is  fixed  by  law,  then  he  is 
guilty  of  extortion,  and  is  liable  in  the  penalty  imposed  by  this  stat- 
ute. But  the  provision  of  this  statute  imposing  the  penalty  is  only 
applicable  where  fees  are  fixed  by  law.  Where  the  official  is  not  re- 
quired by  law  to  perform  the  service,  and  no  fee  is  fixed  for  his  com- 
pensation, though  the  fee  be  fixed  for  such  service  by  another  official 
for  a  particular  purpose,  the  rendition  of  the  service  and  the  compen- 
sation therefor  are  subjects  or  matters  of  contract,  not  regulated  by 
law.     Garvin  v.  Glisson,  6  Pickle,  207,  211. 


300  Tennessee  Tax  Digest. 

5.  Decision  of  court  will  protect  officer. — If  an  officer  is  in  doubt 
about  a  question  of  compensation,  he  may  apply  to  the  courts  for  a 
decision,  and  the  decision  will  protect  the  officer  acting  under  it,  and 
prevent  suits  for  penalties  and  indictments  for  extortion.  See  Code, 
sec.  6359. 

6.  Honesty  of  purpose  will  not  excuse. — An  honest  belief  that  the 
defendant  v/as  entitled  to  the  fees  will  not  excuse  him  from  criminal 
prosecution.  State  v.  Merritt,  5  Sneed,  69;  State  v.  Critchett,  1  Lea, 
272;  Plyley  v.  Allison,  5  Gates,  506.  The  officer's  good  faith  and  hon- 
esty of  purpose  in  demanding  and  collecting  illegal  fees  is  no  defense 
in  a  civil  suit  to  recover  the  penalty  for  extortion,  reserving  the  ques- 
tion whether  in  a  criminal  case  the  good  faith  would  excuse  the  officer. 
Plyley  v.  Allison,  5  Gates,  500. 

7.  Officer  takes  fees  at  his  peril. — Every  officer  must  beware  that 
he  takes  no  compensation  for  services  •  not  sanctioned  by  law.  The 
officer  collects  costs  at  his  peril,  and  for  each  and  every  item  must 
be  able  to  put  his  finger  upon  the  law  authorizing  him  to  collect  the 
costs  so  charged.     State  v.  Merritt,  5  Sneed,  69,  70. 

8.  Officer's  return  not  conclusive. — The  return  of  the  officer  is  not 
conclusive  for  the  purpose  of  shielding  a  guilty  officer  for  extorting 
money  as  fees  which  he  has  not  earned  or  to  which  he  is  not  entitled 
under  the  law.  The  truth  of  the  return  is  directly  in  issue  by  an  in- 
dictment for  extortion.  Williams  v.  State,  2  Sneed,  162,  163;  Gardner 
V.  Barger,  4  Heis.,  671. 

9.  Municipal  officer  guilty  of  extortion. — The  officer  of  a  municipal 
corporation  who  demands  and  receives  any  greater  fee  for  perform- 
ing any  duty  than  is  allowed  by  the  ordinance  of  the  corporation,  is 
guilty  of  extortion.     State  v.  Gritchett,  1  Lea,  272. 

10.  Removal  from  office  for  extortion  without  indictment. — Re- 
moval of  constable  from  office  for  extortion  without  previous  convic- 
tion, indictment,  or  trial  by  jury.  Fields  v.  State,  M.  &  Y.,  168,  170- 
176;  Smith  v.  State,  1  Yer.,  231;  Davis  v.  State,  8  Pickle,  642;  Wall, 
Ex  parte,  17  Otto,  107  U.  S.,  284,  27  L.  ed.,  560.  See  Hardin  Go.  v. 
Hardin,  Peck,  291;  Sevier  v.  Washington  Go.,  Peck,  334;  Tipton  v. 
Harris,  Peck,  414;  Evans  v.  Glaibourne  Go.,  3  Hay.,  26. 

6354  (4519)  5271.  List  of  fees.— The  clerks  of  the  several 
courts,  sheriffs,  justices  of  the  peace,  and  other  ofificers  en- 
titled to  fees  under  the  provisions  of  law,  are  required  to  keep 
posted  up  in  a  conspicuous  place  in  their  respective  offices,  a 
complete  list  of  all  the  fees  allowed  them  by  law,  and  shall  also 


Criminal  Costs — Compensation  of  Officers.         301 

keep  a  copy  ready  to  be  produced  on  the  application  of  any 
person  demanding  to  see  the  same.     (1796,  ch.  7,  sec.  2.) 

6355  (4520)  5272.  Bill  of  costs.— Such  officers  shall  also,  on 
demand,  make  out  a  bill  of  iees  and  costs  in  any  case  or  mat- 
ter, stating  each  item  distinctly,  without  charge  therefor. 

But  see  Code,  sec.  457,  and  note;  sec.  6385,  subsecs.  9,  18;  sec.  6387, 
subsec.  7. 

6356  (4521)  5273.  No  fees  until  service  performed. — No  offi- 
cer is  entitled  to  demand  and  receive  fees  allowed  by  law  until 
the  duty  or  service  for  which  they  are  granted  is  performed, 
unless  otherwise  expressly  provided  by  law. 

No  fees  till  duties  performed,  when. — In  cases  where  the  legislature 
has  made  the  performance  of  any  duty  pertaining  to  an  office  a  con- 
dition upon  which  fees  or  salaries  are  to  be  paid,  the  officer  is  not  en- 
titled to  demand  his  fees  until  such  duties  are  performed.  Maynard 
V.  State,  9  Bax.,  225;  State  v.  Bachman,  6  Lea,  651;  Keys  v.  State,  7 
Lea,  409. 

6357  (4522a)  5274.  Commissions  on  costs.— The  sheriffs  and 
other  collecting  officers  of  this  State  shall  be  allowed  the  same 
fees  for  collecting  and  paying  over  costs  as  they  are  allowed 
by  law  for  the  collection  of  other  moneys.     (1859-60,  ch.  21.) 

6358.  5275.  Except  in  their  own  favor. — They  shall  not  be 
allowed  to  charge  and  receive  commissions  on  costs  in  their 
favor.      (lb.) 

6359  (4523)  5276.  Court  to  decide  questions  under  law  of 
compensation. — It  is  the  duty  of  the  several  courts  of  the 
State  to  decide,  upon  application  by  the  officer  entitled  to  com- 
pensation, any  question  arising  under  the  law,  and  such  de- 
cision will  protect  the  officer  acting  under  it. 

Supreme  court  will  determine  question  of  compensation  of  clerk  of 
lower  court  for  making  second  transcript;  rescission  of  previous  or- 
der.— The  supreme  court  will  determine  the  question  whether  the 
clerk  of  the  lower  court  will  be  required  to  file  a  second  transcript  of 
the  record,  without  the  payment  of  his  fees  therefor,  in  obedience  to 


302  Tennessee  Tax  Digest. 

a  previous  order,  without  notice  to  him,  awarding  a  certiorari  requir- 
ing him  to  lile  a  new  transcript;  and  where  it  appears  that  a  proper 
transcript  was  filed  by  the  clerk  and  lost  by  the  counsel,  the  court 
will  set  aside  such  order  as  improvidently  granted,  and  will  not  require 
the  second  transcript  to  be  filed  without  the  payment  of  the  clerk's 
compensation  therefor.     Telegraph  Co.  v.  Ordway,  8  Lea,  558,  559,  563. 

7584  (5562)  6434.  Fees. — If  any  of  the  duties  in  this  and  the 
corresponding  title  of  Part  HI  specified,  are  performed  by 
other  officers  than  those  therein  named,  whose  duty  it  is  to 
perform  the  same,  such  officers  are  entitled  to  the  same  fees, 
and  in  the  same  manner,  as  there  named.  (Alabama  Code  of 
1852,  sec.  3998.) 

•  See  Code,  sec.  6352,  et  seq. ;  sec.  4923,  et  seq. 

Fees  not  allowed  city  officers  with  fixed  salaries,  when. — Where  the 
recorder  and  policemen  of  a  city  are  invested  with  the  jurisdiction 
and  power  of  justices  and  constables,  respectively,  with  fixed  sala- 
ries, they  are  not  entitled  to  receive,  in  addition  thereto,  the  fees  fixed 
by  law  for  justices  and  constables  for  like  services.  Johnson  v.  State, 
10  Pickle,  500. 

7565  (5563)  6435.  Same. — The  provisions  of  the  preceding 
section  do  not  apply  to  any  of  the  judges  or  chancellors  of  the 
State.     (Id.,  sec.  3999.) 

7585  (5564)  6436.  No  fees  on  escape. — No  sheriff,  jailer,  or 
other  ofificer  charged  w'ith  the  custody  of  the  prisoner  is  en- 
titled to  any  allowance  for  keeping  or  removing  such  prisoner, 
under  the  provisions  of  this  Code,  if  such  prisoner  escapes 
from  the  custody  of  such  sheriff  or  jailer,  or  from  the  officer 
during  removal.     (Id.,  sec.  4001.) 

7587.  6437.  Fees  allowed  on  escape,  when. — Where  prisoners 
make  their  escape  from  jail  by  means  of  force,  stratagem,  or 
other  fraudulent  device,  and  reasonable  care  and  diligence  were 
used  by  the  jailer  to  prevent  said  escape,  or  to  secure  such 
prisoner  or  prisoners  in  jail,  the  said  jailer  shall  be  entitled  to 
his  fees  as  such  jailer;  provided,  it  shall  be  clearly  made  [to] 
appear  to  the  satisfaction  of  the  judge  of  the  circuit  court  in 


Criminal  Costs — Compensation  of  Officers.         303 

the  county  where  said  escape  was  made  or  the  cause  pending, 
that  said  escape  was  effected  in  the.  manner  and  under  the  cir- 
cumstances aforesaid,  and  that  the  said  jailer  had  used  the 
proper  efforts  on  his  part  to  recover  the  said  prisoner  or  pris- 
oners.    (1859-60,  ch.  83,  sec.  1.) 

See  8  Yer.,  171. 

7588.  Judge  to  certify  costs;  officers  included. — In  all  cases 

falling  within  the  provisions  of  the  last  section,  it  shall  be  the 
duty  of  sa'd  judge  to  certify  said  claim  for  payment  as  in  other 
bills  of  cost ;  and  the  sheriff,  or  other  officers,  having  custody 
of  such  prisoner  or  prisoners,  shall  have  all  the  benefits  of  this 
and  the  last  section.     (Id.,  sees.  2,  3.) 

7589  (5565)  6438.  Clerk  guilty  of  neglect  is  not  entitled  to 
fees,  when. — No  clerk  is  entitled  to  any  fees  in  any  State  case, 
when  such  fees  have  become  chargeable  to  the  State  or  county 
in  consequence  of  any  omission  of  his  duty  or  clerical  defect 
in  the  record.     (1845-46,  ch.  95,  sec.  1.) 

See  Code,  sec.  6394,  post,  p.  305. 

7590  (5566)  6439.  No  fee  to  attorney  in  like  case. — No  attor- 
ney-general is  allowed  a  fee  in  any  criminal  prosecution,  when 
the  State  or  county  has  become  chargeable  with  the  cost  in 
consequence  of  any  defect  in  the  indictment  or  omission  of 
duty  on  the  part  of  such  attorney.     (Id.,  sec.  2.) 

See  Code,  sees.  6379  and  6380. 

District  attorneys  receive  salaries,  and  are  not  affected  by  statute 
disallowing  fees  for  defects  in  indictment  or  for  omission  of  duty. — 
By  Acts  1897,  ch.  41,  compiled  herein,  post,  p.  329,  district  attor- 
neys-general receive  salaries;  and  their  fees,  collected  from  defend- 
ants and  prosecutors  paying  costs,' belong  to  the  State.  Since  said 
statute,  the  district  attorneys-general  are  not  affected  by  the  provi- 
sions of  section  7590  of  the  Code. 

7591  (5567)  6440.  When  allowed  on  return  of  process  "  not 
found."— No  fee  is  allowed  the  sheriff  or  other  executive  of!i- 


304  Tenn-essee  Tax  Digest. 

cer  upon  the  return  of  any  kind  of  criminal  process  or  subpccna 
"  not  found,"  unless  he  make  oath  before  the  clerk  that  he  has 
been  to  the  residence  of  the  person  mentioned  in  said  process, 
or  at  the  place  where  he  last  resided  in  that  county,  or  that 
such  person  has  not  for  twelve  months  resided  in  the  county. 
(1843-44,  ch.  215,  sec.  10,  12.) 

7592  (5568)  6441.  Costs  where  several  defendants.— It  is  the 
duty  of  the  district  attorney  to  include  in  one  bill  of  indict- 
ment or  presentment  all  persons  engaged  in  -the  same  ofifense, 
and  the  costs  shall  be  taxed  as  one  suit,  unless  the  defendants 
sever  in  their  trial,  and,  in  that  event,  the  costs  are  taxed  as 
two  or  more  suits,  according  to  the  nature  of  the  case.  (Id., 
sec.  11.) 

Provision  directory;  defendant  can  take  no  advantage  of  its  viola- 
tion.— This  provision  to  include  in  one  indictment  all  persons  engaged 
in  the  same  offense  is  directory  to  the  district  attorney,  and  should 
be  pursued,  if  practicable;  but  if  not  pursued,  it  affords  no  matter  in 
defense  to  one  of  several  offenders  who  is  indicted  alone.  State  v, 
Davis,  2  Sneed,  273. 

7593  (5569)  6442.  Bill  of  costs  against  State  or  county  au- 
dited by  judge  and  attorney-general. — The  costs  chargeable 
upon  the  State  or  county  in  criminal  cases  shall  be  made  out 
so  as  to  show  the  specific  items,  and  be  examined,  entered  of 
record,  and  certified  to  be  correct  by  the  court  or  judge  be- 
fore whom  the  cause  was  tried  or  disposed  of,  and  also  by  the 
district  attorney,  who  are  hereby  granted  full  power,  and  it  is 
hereby  made  their  duty,  to  examine  into,  inspect,  and  audit 
all  bills  of  cost  accruing  against  the  State  or  county,  and  dis- 
allow any  part  or  all  of  said  bills  of  cost  that  may  be  illegally 
or  wrongfully  taxed  against  the  State  or  county.  (1832,  ch.  7, 
sec.  1 ;  ex.  ses.,  1891,  ch.  22,  sec.  4.) 

7594  (5570)  6443.  Same;  duty  of  comptroller,  judge,  or  chair- 
man of  county  court  as  to  cost  bills. — A  copy  of  the  judgment 
and  bill  of  costs,  certified  by  the  clerk  of  the  court  and  by  the 
attorney-general  and  judge,  as  provided  in  the  preceding  sec- 


\ 


Ckiminal  Costs — CoMPENSATtoN  of  Officees.         305 

tio-,  shall  be  presented  to  the  comptroller,  chairman  of  the 
county  court,  or  county  judge,  as  the  case  may  be,  who,  after 
said  bills  have  been  examined  and  approved  by  the  judge  and 
attorney-general,  are  hereby  granted  full  powder,  and  it  is  here- 
by made  their  duty,  to  examine  into,  inspect,  and  audit  all 
bills  of  cost  accruing  against  the  State  or  county,  and  disal- 
low any  part  of  said  bills  of  cost  that  may  be  illegally  or 
wrongfully  taxed  against  the  State  or  county;  and  the  State 
comptroller,  judge,  or  chairman  of  the  county  court  may  dis- 
allow any  and  all  costs  taxed  against  the  State  or  county  on 
account  of  malicious,  frivolous,  or  unnecessary  prosecution,  in 
the  event  the  judge  and  attorney-general  should,  by  mistake 
or  otherwise,  approve  any  of  such  bills.  After  correcting  and 
auditing  such  bills  of  cost,  the  comptroller,  judge,  or  chairman 
of  the  county  court,  as  the  case  may  be,  shall  issue  a  warrant 
for  the  amount,  which  shall  be  paid  to  such  clerk  or  any  other 
person  authorized  by  him,  in  writing,  to  receive  the  same. 
(1827,  ch.  36,  sec.  6;  ex.  ses.,  1891,  ch.  22,  sec.  5.) 

See  Code,  sec.  6398,  subsec.  5,  and  notes. 

Acts  1891  (ex.  ses.),  ch.  22,  has  no  application  as  to  costs  wiiere  the 
indictment  was  found  before  the  passage  of  the  act.  Stout  v.  State, 
7  Pickle,  405. 

Act  void  in  part. — The  act  of  18.79,  ch.  101,  so  far  as  it  attempted  to 
have  the  comptroller  issue  his  warrant  different  from  the  manner 
tlien  provided  in  this  section,  was  declared  void.  Pillow  v.  Gaines, 
3  Lea,  466. 

63S4  (4556)  5306.  Neglect  of  duty. — No  clerk  of  any  court  in 
this  State  shall  be  entitled  to  any  fees  which  become  charge- 
able to  the  State  or  county  in  consequence  of  any  omission  or 
neglect  of  duty  on  the  part  of  such  clerk. 

See  Code,  sec.  7589,  ante,  p.  303. 

6395  (4557)  5307.  Imperfect  transcripts.— Nor  shall  such 
clerks  be  entitled  to  any  fees  for  imperfect  or  incorrect  tran- 
scripts made  out  and  transmitted  to  a  superior  court,  but  such 


3o6  Ten>^essee  Tax  Digest. 

fees  shall,  on  motion,  be  stricken  out  of  the  bill  of  costs,  and 
such  clerk,  moreover,  charged  with  costs  of  the  certiorari 
awarded  to  bring  up  a  more  perfect  record. 

See  notes  under  siibsec.  37  of  sec.  6388  of  the  Code,  post,  p.  339. 

TO    WHOM    ALLOWED,    AND    WHEN. 

7582  (5560)  6432.  Compensation  of  officers. — The  provisions 
of  this  Code,  under  the  title  "  Of  the  Compensation  of  Offi- 
cers," in  Part  III  [sees.  6352-6428],  apply  to  this  title,  except 
so  far  as  the  same  are  changed  by  law. 

7583  (5561)  6433.  Fees.— Officers  are  entitled  to  no  other 
fees  in  criminal  cases,  except  such  as  are  expressly  provided 
by  law,  and  in  no  case  are  they  entitled  to  payment  from  the 
State  or  county,  unless  expressly  allowed.  (Alabama  Code  of 
1852,  sec.  4000.) 

See  Code,  sec.  6352,  ante,  p.  298. 

1.  Costs  created  by  statute,  and  cannot  be  adjudged  or  taxed  ex- 
cept where  authorized  by  statute. — Costs  are  created  and  given  by 
statute,  and  cannot  be  adjudged  and  taxed  against  any  one.  State  or 
county,  except  where  authorized  by  statute.  State  v.  Delap,  Peck,  91; 
Cross  V.  State,  1  Yen,  261;  Mooneys  v.  State,  2  Yer.,  578;  State  v. 
Barton,  3  Hum.,  13,  15;  Tucker  v.  'State,  2  Head,  555,  556;  State  v. 
Elhs,  6  Bax.,  551;  Avery  v.  State,  7  Bax.,  329;  State  v.  Wormick,  1 
Lea,  559;  State  v.  Bachman,  6  Lea,  651;  Keys  v.  State,  7  Lea,  409; 
State,  ex  rel,  v.  Nolan,  8  Lea,  399;  State  v.  Martin,  10  Lea,  551;  Mc- 
Gowan  v.  Taxing  District,  11  Lea,  164;  Baxter  v.  Comptroller,  14  Lea, 
122;  State  v.  O'Haver,  15  Lea,  47;  Morgan  v.  Pickard,  2  Pickle,  210; 
Johnson  v.  State,  10  Pickle,  499,  501;  Railroad  v.  Boswell,  20  Pickle, 

.529.  532;  McHenderson  v.  Anderson  Co.,  21  Pickle,  591,  604 

Cost  is  a  matter  exclusively  with  the  legislature,  and  did  not  exist 

at  common  law.     Henley  v.  State,  14  Pickle,  665,  689,  691,  695,  699. 
Neither  the  State  nor  a  county  can  be  taxed  with  the  prisoner's 

costs  by  implication  or  conjecture.     Tucker  v.  State,  2  Head,  555,  556; 

State  V.  Wormick,   1   Lea,  559;  State  v.  Martin,  10  Lea,  550;   Morgan 

V.   Pickard,  2  Pickle,  210;   State  v.   Odom,  9  Pickle,  448,  449;   Henley 

V.  State,  14  Pickle,  689. 

2.  Only  such  fees  as  are  provided  by  law  allowed. — It  is  the  settled 
policy  of  this   State,  fixed  by  statute,  and   enforced  by   the  decisions. 


Criminal  Costs — Compensation  of  Officers.         307 

of  the  courts,  that  no  public  officer  shall  '*  receive  fees  or  other  com- 
pensation for  any  service  further  than  is  expressly  provided  by  law." 
State  v.  Murphy,  17  Pickle,  515,  518;  Henley  v.  State,  14  Pickle,  665, 
691;  McHenderson  v.  Anderson  Co.,  21  Pickle,  591,  604;  Donaldson  v. 
Walker,  17  Pickle,  236,  243;  State  v.  Wilbur,  17  Pickle,  211,  215;  Knox 
Co.  V.  Fox,  22>  Pickle,  724,  726,  727  (section  6352  construed  in  connec- 
tion with  section  7420  of  the  Code>;  Railroad  v.  Boswell,  20  Pickle,  529. 

3.  Criminal  costs  not  to  exceed  specific  fees  in  statute. — The  mean- 
ing of  the  statute  contained  in  section  7583  of  the  Code  is  that  no 
other  fee  or  greater  sum  shall  be  paid  the  officer  than  the  specific  fee 
allowed  by  the  statute.     Duflf  v.  State,  3  Shannon's  Cases,  785. 

4.  Officers  are  entitled  only  to  such  fees  and  costs  as  are  fixed  by 

statute. — In  no  case  are  officers  entitled  to  payment  of  costs  from  the 
State  or  county  unless  expressly  allowed.  Henley  v.  State,  14  Pickle, 
665,  691;  Donaldson  v.  Walker,  17  Pickle,  236,  243.  Costs  are  created 
alone  by  statute;  and,  unless  there  is  a  statute  to  authorize  it,  the 
court  cannot  give  costs  to,  or  against,  any  one.  Railroad  v.  Boswell, 
20  Pickle,  529,  532;  McHenderson  v.  Anderson  Co.,  21  Pickle,  591,  604; 
United  States,  ex  rel.,  v.  Gaines  (U.  S.),  25  L.  ed.,  733-735. 

5.  Rule  before  statute  in  section  7594  of  Code. — Before  the  statute 
in  section  7594  of  the  Code  was  enacted,  it  was  held  that  a  judgment 
against  the  State  for  costs  could  be  reviewed  by  appeal  or  writ  of 
error  only,  and  that  the  comptroller  was  bound  by  the  judgment. 
State  V.  Dickson,  2  Shannon's  Cases,  486.  But  see  Donaldson  v. 
Walker,  17  Pickle,  236,  244. 

6.  Clerk  entitled  to  no  fee  for  certifying  or  copying  bill  of  costs 
against  State  or  county,  when. — The  clerk  is  not  entitled  to  a  fee  of 
twenty-five  cents,  or  to  any  other  fee,  for  certifying  a  bill  of  costs  in 
a  criminal  case  for  payment  by  the  State  or  county;  nor  is  he  entitled 
to  a  fee  of  ten  cents  per  one  hundred  words  for  copying  bills  of  costs 
in  criminal  cases  on  the  record,  preliminary  to  their  adjudication 
against  the  State  or  county,  for  there  is  no  statute  requiring  him  to 
copy  such  bills  of  costs  upon  the  minutes  of  the  court  before  judg- 
ment that  county  or  State  shall  pay  them.  State  v.  Wilbur,  17  Pickle, 
211,  215,  216.     See  Code,  sections  7593,  7594,  6398,  and  5301. 

7.  Retaxation  of  costs  at  instance  of  county  judge;  illegal  fees 
stricken  out;  judgment  against  State  or  county  for  illegal  fees  is 
void.-  When  bills  of  costs  have  been  allowed  against  the  county,  and 
certified  as  prescribed  by  section  7593  of  the  Code,  the  county  judge  or 
chairman  of  the  county  court  may,  under  section  7594  of  the  Code, 
bring  the  matter  before  the  trial  judge,  and  ask  for  a  retaxation  of 
costs,  and  the  cutting  out  of  all  illegal  and  unauthorized  items.     Nei- 


3o8  Tennessee  Tax  Digest. 

ther  the  issuance  of  a  warrant  nor  the  certification  by  the  judge  and 
attorney-general  would  preclude  this  retaxation  of  costs.  A  judg- 
ment for  costs  against  the  State  or  county,  which  is  not  authorized  by 
statute.,  is  void,  and  the  county  judge  cannot  legally  pay  a  void  judg- 
ment.    Donaldson  v.  Walker,  17  Pickle,  236,  244. 

8.  No  retaxatioi:!  against  State  after  costs  are  adjudged  against 
prosecutor. — Where  the  costs  of  a  felony  case  were  adjudged  in  the 
first  instance  against  the  prosecutor,  they  cannot  afterwards,  on  the 
return  of  the  execution  nulla  bona,  be  legally  taxed  and  certified 
against  the  State,  and  such  judgment  is  absolutely  void;  and  the  comp- 
troller should  refuse  the  certified  bill  of  costs  based  thereon.  Morgan 
V.  Pickard,  2  Pickle,  208;  Musgrove  v.  Hamilton  Co.,  3  Gates,  17.  So, 
when  costs  are  adjudged  against  prosecutor  in  a  proceeding  against 
a  party  to  keep  the  peace,  they  cannot,  upon  a  return  of  nulla  bona, 
be  adjudged  against  the  State  or  county.  State  v.  Wormick,  1  Lea, 
559. 

9,  County  liable  for  State's  attorney's  fee  in  motion  cases,  when. — 

Where  execution  issued  from  a  judgment  upon  a  motion  against  a 
clerk  for  failure  to  enroll  cases  as  required  by  law  is  returned  nulla 
bona,  the  county  in  which  the  motion  is  made  is  liable  for  the  fee  of 
the  district  attorney-general.     Wright  v.  Shelby  Co.,  9  Bax.,  145. 

7595  (5570a)  6444.  Seal  not  necessary. — It  shall  not  be  nec- 
essary for  clerks  tO'  affix  the  seal  of  their  respective  courts  to 
their  certificate  to  the  bill  of  cofets  in  criminal  prosecutions. 
(1866-67,  ch.  36,  sec.  7.) 

No  fee  allowed  for  seal  to  certificate  to  bills  of  costs. — No  fee  will* 
be  allowed  a  clerk  for  affixing  the  seal  of  his  court  to  his  certificate 
to  the  bill  of  costs  in  criminal  cases.  Henderson  v.  Walker,  17  Pickle, 
234. 

7596  (5570b)  6445.  Comptroller  may  draw  separate  warrant 
in  favor  of  any  party  interested. — The  comptroller,  in  auditing 
bills  of  cost  of  State  prosecutions,  when,  in  his  judgment,  it  is 
expedient  and  proper  to  do  so,  may  draw  his  warrant  on  the 
treasurer  in  favor  of  any  of  the  parties  interested  in  the  bills 
of  cost  for  the  sum  due  him,  which  warrant  the  comptroller 
shall  send  to  the  clerk  of  the  court  whence  said  bills  were  sent, 
and  at  the  same  time  notify  the  clerk  that  the  amount  sent  is 
all  that  was  due  said  party  in  said  bills.  (1867-68,  ch,  59, 
sec.  2.)  ' 


Criminal  Costs — Compensation  of  Officers.         309 

7597  (5570c)  6446.  Clerk  to  deliver  such  warrant  to  proper 
party. — The  clerk  shall  deliver  the  warrant  to  the  party  in 
whose  favor  it  is  drawn  as  soon  as  called  for,  taking-  receipt 
for  the  same.     (Id.,  sec.  3.) 

7598  (5571)  6447.  Court  and  attorney  to  examine  and  certify 
bill  cf  costs,  how;  and  court  may  hear  proof. — It  is  the  duty 
of  the  attorney-general  and  of  the  court  in  which  a  criminal 
action  has  been  tried,  or  costs  accrued,  to  examine  bills  of 
costs ;  and  the  court  may  also  hear  testimony  in  regard  to  the 
items,  if  necessary,  and,  if  the  charges  are  legal  and  duly 
proved,  to  certify  the  fact  thereon.  In  making  said  certificate, 
the  judge  and  attorney-general  shall  certify  the  aggregate 
amount  of  each  bill  of  cost,  writing  said  aggregate  amount  in 
both  words  and  figures,  and  no  bill  of  cost  shall  be  paid  unless 
so  certified.     (1827,  ch.  48;  1832,  ch.  7;  1897,  ch.  29.) 

7599  (5572)  6448.  Discretion  of  court.— The  court  has  also 
discretion  in  controlling  the  taxation  of  costs,  and  in  no  case 
shall  the  State  or  county  be  charged  therewith,  unless  the  court 
so  order,  specifying  in  the  order  the  officers  and  witnesses 
whose  costs  are  to  be  taxed,  together  with  the  amount  due 
each.     (1827,  ch.  48,  sec.  1.) 

76C0  (5573)  6449.  No  fees  to  prosecutor. — No  prosecutor  in 
a  misdemeanor  is  entitled  to  any  compensation  for  his  services 
as  prosecutor,  or  for  his  attendance  as  a  witness  on  behalf  of 
the  State.     (1829,  ch.  100,  sec.  3.) 

7601  (5574)  6450.  Fees  of  justice. — In  all  cases  the  fees  due 
to  a  justice  of  the  peace  for  any  proceedings  before  him  therein 
shall  be  certified  to  the  circuit  court  and  taxed  and  certified 
by  the  court  and  attorney-general  as  other  costs,  in  the  manner 
herein  prescribed.     (Alabama  Code  of  1852,  sec.  3986.) 

Justice's  certified  bill  of  costs  is  subject  of  forgery  by  the  fraudu- 
lent making  thereof. — A  certified  bill  of  costs  made  by  a  justice  of  the 
peace  to  obtain  costs  in  a  criminal  case  from  the  State  or  county  is 
a  "  writing,"  the  fraudulent  making  of  which  is  a  forgery  to  the  preju- 


3IO  Tei^nessee  Tax  Digest. 

dice  of  the  State  or  county,  as  the  case  may  be,  for  the  reason  that 
such  bill  of  costs,  if  genuine,  possesses  undoubted  legal  efficacy,  and 
is  the  foundation  of  the  legal  liability  of  the  State  or  county.  Lut- 
trell  V.  State,  1  Pickle,  232. 

7602.  Justice's   cost   bills   examined;   when   disallowed. — It 

shall  be  the  duty  of  the  judge  and  attorney-general  to  care- 
fully examine  and  inspect  all  bills  of  cost  certified  for  pay- 
ment by  justices  of  the  peace  in  which  the  State  or  county 
has  been  charged  with  the  costs  of  criminal  prosecution  :  and 
if  it  shall  appear  to  the  judge  and  attorney-general,  in  any  man- 
ner, that  the  prosecution  in  which  the  State  or  pounty  has 
been  taxed  with  the  cost  by  the  justice  of  the  peace  is  frivo- 
lous, malicious,  or  commenced  to  procure  fees,  it  shall  be  the 
duty  of  the  judge  and  attorney-general  to  disapprove  and  dis- 
allow said  bill  of  cost,  and  no  part  of  said  cost  shall  be  paid  by 
the  State  or  county  in  such  case.      (1889,  ch.  139,  sec.  1.) 

Costs  disallowed  in  frivolous  cases  before  justice. — Where  the  State 
or  county  has  been  taxed  with  the  costs  by  a  justice  of  the  peace  in 
cases  declared  to  be  frivolous,  the  entire  bills  of  costs  will  be  disal- 
lowed under  section  7602  of  the  Code.  Henley  v.  State,  14  Pickle,  665, 
696. 

7603.  Certificate  not  conclusive. — The  certificate  of  the  jus- 
tice of  the  peace  trying  a  cause,  that  the  prosecution  is  not 
frivolous,  malicious,  or  set  on  foot  to  procure  fees,  shall  not 
be  conclusive  on  the  judge  or  attorney-general,  but  they  may, 
and  it  is  hereby  made  their  duty  to,  inquire,  and,  if  it  shall 
appear  to  them  that  the  prosecution  is  frivolous,  malicious,  or 
commenced  to  procure  fees,  to  disapprove  said  bills  of  cost 
as  provided  in  the  last  section.      (Id.,  sec.  2.) 

Certificate  subject  to  forgery. — This  certificate  is  a  '"  writing  "  in 
the  sense  of  section  6596,  and  is  the  subject  of  forgery.  Such  bill  of 
cost,  if  genuine,  possesses  undoubted  legal  efficacy,  and  is  the  foun- 
dation of  the  legal  liability  of  the  county  or  State.  Luttrell  v.  State, 
1  Pickle,  235,  236. 

7604  (5575)  6451.  In  small  offense  case.— In  all  "small  of- 
fenses," and  all  other  cases  triable  before  a  justice  and  finally 


Criminal  Costs — Compensation  of  Officers.  311 

acted  upon  by  him,  the  costs  may  be  taxed  by  him,  and  execu- 
tion issued  against  the  defendant  or  prosecutor,  as  the  case 
may  be,  therefor.      (Alabama  Code  of  1852,  sec.  3987.) 

See  sees.  6953-6972. 

7605  (5576)  6452.  Costs  of  ofBcers  before  justice. — The  costs 
due  constables  or  other  executive  officers  on  proceedings  in 
criminal  cases  before  a  justice  of  the  peace  are  certified  and 
allowed  in  the  manner  specified  in  the  last  three  sections  in  re- 
gard to  similar  fees  due  justices  of  the  peace. 

7606  (5577)  6453.  Costs. — The  costs  which  may  be  adjudged 
in  criminal  cases  include  all  costs  incident  to  the  arrest  and 
safe-keeping  of  the  defendant  before  and  after  conviction,  due 
and  incident  to  the  prosecution  and  conviction,  and  incident 
to  the  carrying  of  the  judgment  or  sentence  of  the  court  into 
effect.     (1805,  ch.  49:  1813,  ch.  137,  sec.  2.) 

See  Code,  sec.  7622. 

1.  Costs  for  attaching  witnesses  in  criminal  cases. — The  costs  of 
attachment  for  witnesses  in  criminal  cases,  if  not  adjudged  against  the 
witnesses,  are  taxable  as  costs  of  the  cause.  If  the  defendant  is  con- 
victed in  such  case,  he  is  liable  for  such  costs  incurred  in  attachments 
for  State  witnesses  when  they  are  exonerated  from  payment  of  same. 
State  V.  Reinhart,  8  Pickle,  270. 

2.  Cost  of  boarding  jury. — The  cost  of  keeping  or  boarding  a  jury 
is  included  in  this  section.     State,  ex  rel.,  v.  Nolan,  8  Lea,  667. 

3:  Judgment  for  cost  of  boarding  jury  rendered  at  a  subsequent 
term  is  void.— Judgment  against  the  State  for  costs  of  boarding  jury 
rendered  at  a  term  subsequent  to  the  termination  of  the  case  is  void, 
and  mandamus  against  the  comptroller  will  not  lie  to  compel  this 
payment.  State,  ex  rel.,  v.  Nolan,  8  Lea,  663;  Morgan  v.  Pickard,  2 
Pickle,  211. 

4.  Defendant  liable  for  his  own  costs,  except  when.— The  State  and 
county  are  not  liable  for  the  defendant's  costs,  although  he  is  ac- 
quitted, unless  the  court  adjudges  such  costs  against  the  State  or 
county,  as  provided  in  section  7615.  Tucker  v.  State,  2  Head,  555; 
Avery  v.  State,  7  Bax.,  330,  331;  State  v.  Martin,  10  Lea,  550;  Duff  v. 
State,  3  Shannon's  Cases,  785.     See  State  v.  Delap,  Peck,  91. 


312  Tennessee  Tax  Digest. 

7607  (5577a)  6454.  Expenses  of  keeping  criminal  jury,  how 
paid. — The  expenses  of  keeping  a  jury  in  any  criminal  case  in 
which  the  State  or  county  may  eventually  become  liable  [Acts 
1897,  ch.  20,  sec.  1,  as  amended  by  Acts  1899,  ch.  307,  com- 
piled herein  as  under  section  7622  of  the  Code,  post,  p.  318, 
showing  cases  of  eventual  liability]  may,  in  the  discretion  of 
the  court,  be  certified,  upon  the  adjournment  thereof,  to  the 
comptroller  or  judge  or  chairman  of  the  county  court,  as  the 
case  may  be,  who  shall  issue  his  warrant  for  same  to  any  per- 
son authorized  to  receive  it ;  provided,  that  all  parties  having 
such  bills  against  the  State  or  county  shall  first  make  oath 
as  to  the  correctness  of  said  bills  before  the  clerk  of  the  cir- 
cuit or  criminal  court,  who  shall  affix  his  certificate  to  same ; 
shall  then  be  read  and  presented  in  open  court  to  the  judge 
and  attorney-general  for  their  inspection  and  allowance,  if  cor- 
rect. The  clerk  of  the  court  shall  then  be  required  to  enter 
so  much  of  said  bill  as  approved  and  allowed  by  the  judge 
and  attorney-general  upon  the  minutes  of  his  court,  and  shall 
certify  the  amount  of  said  bill,  in  writing,  on  face  of  original 
bill,  as  is  allowed,  together  with  the  seal  of  his  office  attached, 
and  forward  same  to  the  proper  authorities  for  payment,  for 
which  he  shall  receive  a  fee  of  fifty  cents,  to  be  paid  by  the 
party  to  whom  the  bill  belongs.  (1859-60,  ch.  6,  sec.  2;  ex. 
ses.  1885,  ch.  11,  sec.  1.) 

See  Code,  sees.  7619,  7623-7626. 

7608.  Duty  of  county  judge  or  chairman,  and  comptroller.— 

The  judge  or  chairman  of  the  county  court,  or  the  comptroller, 
shall  not  issue  warrants  for  any  accounts  for  boarding  juries 
until  the  bill  shows  on  its  face  that  all  the  requirements  of  this 
act  have  been  complied  with.     (Ex.  ses.  1885,  ch.  11,  sec.  2.) 

7609  (5577b)  6455.  Refunded,  when. — If  such  costs  are  after- 
wards collected  from  the  defendant  or  his  sureties,  it  shall 
be  turned  over  to  the  treasurer  of  the  State  or  county,  as  the 
case  may  be,  by  the  clerk  of  the  court,  as  fines  are  paid  over. 
(1859-60,  ch.  6,  sec.  3;  ex.  ses.  1885,  ch.  11,  sec.  3.) 


Criminal  Costs — Compensation  of  Officers.         313 

7610  (5578)  6456.  Judgment  for  costs. — The  judgment  for 
costs  may  be  rendered  at  the  time  of  conviction,  or,  upon  mo- 
tion, at  any  time  subsequent  thereto,  and  execution  awarded 
accordingly. 

But  see  note  3  under  sec.  7606  of  the  Code,  ante,  p.  311. 

BY    WHOM   PAID. 

-7611  (5579)  6457.  By  prosecutor,  when.— When  the  defend- 
ant is  discharged  upon  the  examination,  or  acquitted  in  any 
criminal  prosecution  for  a  public  offense,  and  the  court  is  of 
opinion  that  the  prosecution  was  malicious  or  frivolous,  the 
prosecutor  may  ["  shall,"  by  Acts  1899,  ch.  367,  as  to  which 
see  note  under  this  section]  be  taxed  with  all  the  costs.  (1794, 
ch.  1,  sec.  76;  1807,  ch.  24,  sec.  1  ;  1851-52,  ch.  70.) 

See  note  8  under  sec.  7583  of  the  Code,  ante,  p.  3*08. 

1.  Constitutionality  of  Acts  1899,  ch.  367,  doubted,  but  question  con- 
sidered immaterial. — Acts  1899,  ch.  367,  undertakes  "  to  amend  section 
6457  of  the  Milliken  &  Vertrees  compilation  of  the  ^statutes  of  Ten- 
nessee, entitled  an  act  to  provide  for  taxing  costs  in  criminal  prosecu- 
tions." Said  section  is  not  entitled  as  stated.  This  statute  does  not 
recite  in  its  caption  or  otherwise  the  title  or  substance  of  the  law  un- 
dertaken to  be  amended  further  than  as  stated.  For  this  reason  it  is 
thought  that  this  statute  is  unconstitutional.  See  Memphis  Street 
Railway  Co.  v.  State,  2  Gates,  598;  const.,  art.  2,  sec.  17.  If  the  words 
"  entitled  an  act  to  provide  for  taxing  cost  in  criminal  prosecutions  " 
be  treated  as  a  part  of  the  title  of  the  act  and  as  expressing  its  sub- 
ject, and  not  as  expressing  the  subject  or  title  of  the  act  to  be 
amended,  so  as  to  make  the  caption  read,  "An  act  entitled  an  act  to 
provide  for  taxing  cost  in  criminal  prosecutions,"  by  leaving  out,  as 
surplusage,  the  words  "  to  amend  section  6457  of  Milliken  &  Vertrees' 
compilation  of  the  statutes  of  Tennessee,"  this  act  might  be  consti- 
tutional. But  whether  it  is  constitutional  or  not  is  probably  imma- 
terial, for  the  reason  that  the  same  force  and  effect  would  be  given 
to  the  word  *'  may  "  as  to  the  word  "  shall." — Ed. 

2.  Prosecutor  is  liable  for  costs,  when  and  when  not. — The  prose- 
cutor is  not  liable  for  costs,  unless  the  prosecution  was  rpalicious  or 
frivolous.  Dillon  v.  State,  4  Hay.,  271.  The  fact  that  the  prosecution 
is  frivolous  or  malicious  should  appear  from  the  proof  at  the  trial. 
Frazer  v.  State,  2  Swan,  535;  State  v.  Green,  2  Head,  356;  Weems  v. 
State,  3  Shannon's  Cases,  452.     The  prosecutor  is  not  Hable  for  the 


314  Tennessee  Tax  Digest. 

costs  in  any  case  except  where  that  liability  has  been  created  by  stat- 
ute, Hansard  v.  State,  5  Hum.,  115;  Weems  v.  State,  3  Shannon's 
Cases,  452;  State  v.  Wormick,  1  Lea,  560.  .  The  prosecutor  cannot  be 
taxed  with  the  costs  for  his  nonattendance  at  the  trial  or  mere  aban- 
donment of  the  case.     Weems  v.  State,  3  Shannon's  Cases,  452. 

7612  (5580)  6458.  Same. — The  provisions  of  the  precedin.g^ 
section  extend  to  trials  before  justices  of  the  peace,  by  whom 
the  prosecutor  may,  in  like  manner  and  under  like  circum- 
stances, be  taxed  with  all  the  costs.     (lb.) 

See  Code,  sec.  6913. 

7613.  6459.  Same. — If  any  person  shall  commence  a  criminal 
prosecution  against  any  individual  under  any  of  the  laws  of 
this  State,  either  by  warrant  from  a  justice  of  the  peace,  or 
otherwise,  and  -shall  afterwards  willfully  a1)andon  the  same, 
the  court  having  jurisdiction  of  said  cause,  shall  have  power 
to  tax  the  prosecutor  with  the  costs.     (1871,  ch.  19.) 

1.  Adjudged  against  prosecutor  only  in  clear  cases;  power  a  legal 
discretion. — To  authorize  the  court  to  tax  the  prosecutor  with  the 
costs,  the  prosecution  should  be  very  clearly  without  foundation,  and 
that  known  to  the  prosecutor.  It  is  only  intended  for  clear  and  strong 
cases  of  malicious  prosecution,  unmixed  with  the  proper  motive.  The 
power  given  to  magistrates  to  tax  the  prosecutor  with  costs  is  a 
legal  discretion,  not  arbitrary.  State  v.  Green,  2  Head,  358;  Frazer 
V.  State,  2  Swan,  535. 

2.  No  retaxation  of. — Costs  taxed  to  a  prosecutor  in  a  proceeding 
to  keep  the  peace,  cannot,  upon  the  return  of  nulla  bona,  be  retaxed 
to  the  State.     State  v.  Wormick,  1  Lea,  559. 

7613a.  Prosecutor  taxed  with  costs  in  cases  of  embezzle- 
ment and  fraudulent  breach  of  trust,  when. — In  all  cases  of 
embezzlement  and  fraudulent  breach  of  trust,  where  it  appears 
to  the  court  that  the  defendant  has  made  settlement  before 
the  time  of  trial,  and  the  prosecutor  fails  to  attend  and  prose- 
cute, the  court  shall  tax  the  prosecutor  with  all  costs  of  the 
case.     (1903,  ch.  300,  sec.  1.) 


Criminal  Costs — Compensation  of  Officers.         315 

7614  (5581)  6460.  No  costs  against  defendant  acquitted. — 
Any  person  tried  for  a  public  offense,  and  acquitted  on  the 
merits,  shall  pay  no  costs.     (1853-54,  ch.  72,  sec.  3.) 

7615  (5581a)  6461.  Defendant  acquitted  liable  for  his  own 
costs,  when. — Any  person  tried  and  acquitted  of  a  public  of- 
fense, as  provided  in  section  7614,  shall  be  liable  for  the  cost 
in  his  behalf  sustained,  unless  the  court  trying  such  person 
shall  adjudge  the  same  against  the  prosecutor,  State,  or  county, 
which  the  court  is  hereby  empowered  to  do.  (1859-60,  ch.  76, 
sec.  1.) 

1.  Statute  requiring  State  or  county  to  pay  criminal  costs  construed 
to  be  limited  to  costs  of  prosecution,  when. — At  common  law,  costs 
are  not  recovered  by  the  defendant  in  a  criminal  case  from  the  gov- 
ernment, and  a  statute  which  requires  the  State  or  county  to  pay  costs 
or  all  costs  is  to  be  expounded  as  limited  to  the  costs  of  prosecution, 
unless  a  further  intention  be  shown  to  embrace  the  costs  of  the  de- 
fendant. Prince  v.  State,  7  Hum.,  137,  140;  State  v.  Barton,  3  Hum.,. 
13-16;  Tucker  v.  State,  2  Head,  555-558;  Henley  v.  State,  14  Pickle,  689. 

2.  Statute  modifies  rule  established  before. — This  section  was  en- 
acted for  the  purpose  of  changing  or  modifying  the  rule  established 
(in  Dillon  v.  State,  4  Hay.,  271;  State  v.  Delap,  Peck,  91,  92;  State  v. 
Barton,  3  Hum.,  13,  15,  16;  Prince  v.  State,  7  Hum.,  137,  140;  Tucker 
V.  State,  2  Head,  555-558;  Henley  v.  State,  14  Pickle,  689),  that  in  no 
event  could  the  State  be  taxed  with  the  defendant's  costs.  It  may  be 
otherwise  adjudged,  it  seems,  under  this  statute.  Avery  v.  State,  7 
Bax.,  331. 

3.  Criminal  costs  may  be  taxed  against  the  State  in  the  discretion 
of  the  court. — It  is  not  true  that  the  State  pays  no  costs,  unless  there 
be  some  express  statute  authorizing  it,  and  specifically  defining  the 
character  of  case  in  which  it  shall  be  done.  It  was  seen  to  be  simply 
impossible  to  enforce  all  the  contingencies  in  the  progress  of  State 
prosecutions,  where,  as  a  matter  of  justice  and  right,  the  State  should 
be  required  to  pay  the  costs;  and,  therefore,  the  lav/  has  lodged  in  the 
courts  some  discretion  on  the  subject.  DufF  v.  State,  3  Shannon's 
Cases,  785.     See  Code,  .sec.  7615. 

4.  Criminal  costs  must  be  expressly  allowed  by  court  in  discretion- 
ary cases. — The  provision  in  the  statute  that  in  no  case  shall  the  officer 
be  entitled  to  payment  from  the  State  or  county,  unless  expressly 
allowed,  has  reference  to  other  provisions,  in   which   the   courts   have 


3i6  Tennessee  Tax  Digest. 

the  discretion  to  tax  costs  against  the  State  or  county  in  all  proper 
cases,  and  means  such  costs  must  be  allowed  by  the  order  or  direc- 
tion of  a  competent  court.  Duff  v.  State,  3  Shannon's  Cases,  785.  See 
Code,  sees.  7583  and  7615. 

7616  (5582)  6462.  In  other  cases,  pays  his  own  witnesses. — 

In  all  other  cases  the  defendant  shall  pay  the  costs  of  witnesses 
summoned  by  him.  (1807,  ch.  24,  sec.  2;  1851-52,  ch.  178, 
sec.  2.) 

7617  (5583)  6463.  And  all  costs  on  conviction. — If  the  de- 
fendant is  convicted  of  a  criminal  ofTense,  he  shall  pay  all  the 
costs  which  have  accrued  in  the  cause.     (1813,  ch.  136,  sec.  2.) 

Infants  are  liable  for  fines,  costs,  and  torts. — Infant  may  be  con- 
victed of  crime,  lined,  and  adjudged  to  pay  costs;  and  he  is  liable  for 
trespass  and  torts,  and  costs  of  suit.  Beasley  v.  State,  2  Yer.,  481; 
State  V.  Dillon,  1  Head,  393  (therefore  an  infant  may  be  a  prosecutor 
on  an  indictment);  Dial  v.  Wood,  9  Bax.,  297  (infant  is  liable  to  his 
surety  paying  the  costs  and  fine  adjudged  against  him,  and  his  guard- 
ian is  subject  to  garnishment  for  same)  ;  Lowery  v.  Cate,  24  Pickle,  58 
(infants'  liability  for  torts  and  contracts  defined). 

7618  (5584)  6464.  Costs  on  peace  warrant. — Upon  the  trial 
of  a  person  who  has  been  arrested  on  a  warrant  to  keep  the 
peace,  and  bound  over  for  his  appearance  at  court  to  answer 
the  charge,  the  court  may,  at  its  discretion  under  the  circum- 
stances, order  such  person,  or  the  person  at  whose  instance 
the  warrant  was  taken  out,  to  pay  the  costs.  (1835,  ch.  59. 
sec.  1.) 

Such  defendant  could  not  be  taxed  with  the  costs  before  this  stat- 
ute.    Mooneys  v.  State,  2  Yer.,  578.     See  Code,  sec.  6913. 

7619  (5585)  6465.  State  or  county  pays  costs  on. — The  State 
or  the  county  in  which  the  offense  was  committed  or  is  triable, 
according  to  the  nature  of  the  oiTense,  pays  the  costs  accrued 
on  behalf  of  the  State,  in  the  following  cases  : 

(1)  Acquittal. — When  the  defendant  is  acquitted  by  a  ver- 
dict of  the  jury  upon  the  merits.  (1813,  ch.  136,  sec.  3;  1853- 
54,  ch.  72,  sec.  2.) 


» 


Criminal  Costs — Compensation  of  Officers.  317 

(2)  Dismissal. — When  the  prosecution  is  dismissed,  or  a 
nolle  prosequi  entered  by  the  State.     (1832,  ch.  8,  sec.  2.) 

(3)  Abatem.ent. — When  the  action  has  abated  by  the  death 
of  the  defendant.     (1837-38,  ch.  141,  sec.  1.) 

(4)  Discharge.— When  the  defendant  is  discharged  by  the 
court  or  magistrate  before  indictment  preferred  or  found,  or 
after  indictment  and  before  verdict.     (1813,  ch.  136,  sec.  5.) 

(5)  Nulla  bona;  criminal  costs,  when  adjudged  against 
State. — WHien  the  defendant  has  been  convicted,  but  the  exe- 
cution issued  upon  the  judgment  has  been  returned  "  nulla 
bona."  (Id.,  sec.  2;  1853-54,  ch.  38,  sec.  1;  ex.  ses.  1885,  ch. 
14;  1897,  ch.  20,  sec.  1,  subsec.  3;  Riddick  v.  State,  15  Pickle, 
655.) 

7620  (5586)  6466.  Costs  paid  by  State.— The  costs  v^hich 
have  accrued  in  any  criminal  prosecution  for  offenses  punish- 
able with  death  or  by  confinement  in  the  penitentiary,  in  cases 
accruing  under  subsections  1,  3,  and  5  of  the  foregoing  section, 
shall  be  paid  by  the  State.     (Ex.  ses.  1891,  ch.  22,  sec.  1.) 

7621  (5587)  6467.  Costs  paid  by  county. — Similar  costs  in 
criminal  prosecutions  for  ofifenses  punishable  in  any  other  way 
than  by  death  or  confinement  in  the  penitentiary,  also  similar 
costs  in  criminal  prosecution  for  ofifenses  punishable  with 
death  or  confinement  in  the  penitentiary,  in  cases  accruing  un- 
der subsections  2  and  4  of  section  7619,  shall  be  paid  by  the 
county.     (Id.,  sec.  2.) 

7622.  Costs  defined. — What  is  meant  by  costs  in  the  fore- 
going sections  [sections  7620  and  7621]  is  all  costs  accruing 
under  existing  laws  on  behalf  of  the  State  or  county,  as  the 
case  may  be,  for  the  faithful  prosecution  and  safe-keeping  of 
the  defendant,  including  the  cost  of  boarding  juries  and  that  of 
the  jailer;  but  nothing  in  this,  or  said  sections,  shall  be  so  con- 
strued as  to  require  the  State  to  pay  any  cost  for  guarding  the 
jail  to  prevent  mob  violence,  or  to  prevent  rescue  or  the  pris- 


3i8  Tennessee  Tax  Digest. 

oner's  escape,  or  for  transporting  to  any  other  county  for  safe- 
keeping on  any  account  whatever,  but  the  same  shall  be  paid 
by  the  county  in  which  the  crime  was  committed  or  claimed 
to  have  been  committed.     (Id.,  sec.  3.) 

See  Code,  sec.  7606. 

1.  Liability  of  counties  for  costs  in  felony  cases. — The  counties  are 
liable  for  costs  in  felony  cases  (1)  when  nolle  prosequi  is  entered, 
(2)  when  the  grand  jury  ignores  the  indictment,  (3)  when  the  case  is 
retired,  (4)  when  the  case  is  dismissed  by  a  justice  of  the  peace  on 
preliminary  trial.  Stout  v.  State,  7  Pickle,  405,  reporter's  note.  But 
this  was  before  Acts  1897,  ch.  20,  and  1899,  ch.  307. 

2.  Statute  does  not  act  retrospectively. — Sections  7620-7622  have  no 
application  to  felony  cases  in  which  the  indictment  was  found  before 
their  enactment.     Stout  v.  State,  7  Pickle,  405. 

3.  Statutes  limited  in  operation. — The  statutes  in  sections  7619-7622 
are  not  in  force  now,  except  to  indicate  the  general  rules  of  ascer- 
taining as  between  the  State  and  county  which  shall  pay  the  costs  in 
cases  in  which  they  are  made  liable  by  Acts  1897,  ch.  20,  and  Acts  1899, 
ch.  307  (compiled  herein  as  section  7622a),  and  as  to  the  definition  of 
costs  contained  in  section  7621,  and  as  to  the  exceptions  made  in  the 
second  proviso  in  subsection  3  of  section  1  of  Acts  1897,  ch.  20. 

4.  Liability  of  counties  for  cost  in  small  offense  cases  limi:ed  in 
certain  counties. — Under  Acts  1903,  ch.  114,  and  Acts  1905,  ch.  215, 
applicable  to  counties  of  60,000  to  90,000,  and  of  150,000,  or  over,  in- 
habitants, the  county  shall  not  be  liable  for  any  cost  or  fee  arising 
under  small  offense  law  to  any  justice  of  the  peace  in  any  case  tried 
and  submitted  before  him,  unless  the  offense  was  committed  within 
the  civil  district,  or  municipal  corporation,  in  and  for  which  such  jus- 
tice was  elected.  This  statute  is  applicable  to  the  counties  of  Knox, 
Hamilton,  and  Shelby  only,  under  the  federal  census  of  1900,  and  for 
this  reason  is  omitted.  See  Code,  sec.  6970,  for  the  rule  as  to  other 
counties. — Ed. 

7622a.  State  and  county  not  liable  for  costs;  exceptions. — 

Neither  the  State  of  Tennessee  nor  any  county  thereof  shall 
pay  or  be  liable  in  any  criminal  prosecution  for  any  costs  or 
fees  hereafter  accruing,  except  in  the  following  classes  of 
cases: 

1.  Cases  of  homicide,  rape,  robbery,  burglary,  arson,  embez- 


Cbtminal  Costs — Compensation  of  Officers.  319 

zlement.  incest,  bigamy,  larceny,  or  assault  with  intent  to 
commit  murder,  where  the  prosecution  has  proceeded  to  a  ver- 
dict in  the  circuit  or  criminal  court;  provided,  that  in  cases 
of  larceny  and  assault  with  intent  to  commit  murder,  no  costs 
shall  be  paid  by  the  State  [or]  any  county  except  the  costs 
accruing  to  the  clerk  of  the  court  in  which  the  case  is  tried, 
and  the  sheriff  or  other  officer  executing  the  processes  in  the 
case.     (1899,  ch.  307.) 

2.  Cases  under  the  small  offense  law  where  the  defendant 
has  submitted  before  a  justice  of  the  peace  and  been  sent  to 
the  workhouse :  and 

3.  All  cases  where  the  defendant  has  been  convicted  in  a 
court  of  record  and  the  execution  issued  upon  the  judgment 
against  the  defendant  has  been  returned  nulla  bona ;  provided, 
that  neither  the  State  of  Tennessee  nor  any  county  thereof 
shall  be  liable  for,  or  pay  any  costs  in  any  criminal  case,  where 
security  has  been  accepted  by  the  officer  taking  the  security, 
and  an  execution,  afterwards  returned  nulla  bona,  as  to  the 
defendant  and  his  securities;  provided,  that  compensation  for 
boarding  prisoners  [Code,  sections  7623-7626],  expenses  of 
keeping  and  boarding  juries  [Code,  sections  7607-7609,  and 
7623-7626],  compensation  of  jurors  [Code,  sections  5843-5849], 
costs  of  transcripts  in  cases  taken  to  the  supreme  court  by 
appeal  or  writ  of  error  [Code,  section  6388,  subsection  371, 
mileage  and  legal  fees  for  removing  or  conveying  criminals 
and  prisoners  from  one  county  to  another,  or  from  one  jail  to 
another  [Code,  section  6402,  subsections  27-29],  and  compen- 
sation and  mileage  of  witnesses  for  the  State  duly  subpoenaed 
and  required  to  attend  before  any  court,  grand  jury,  or  mag- 
istrate in  a  county  other  than  that  of  their  residence  and  more 
than  five  miles  from  such  residence  [Code,  sections  5618, 
7366],  and  where  any  witness  for  the  State  shall  be  confined  in 
jail  to  await  the  trial  in  which  he  is  to  testify,  shall  be  paid 
in  all  cases  as  heretofore.     (1897,  ch.  20,  sec.  1  ;  1899,  ch.  307.) 

1.  Costs  payable  by  the  State  in  criminal  cases.— The  costs  which 
have  accrued  in  any  criminal  prosecution   for  the   felonies   named   in 


320  Tennessee  Tax  Digest. 

subsection  1  of  section  7622a  shall  be  paid  by  the  State  (1)  upon  ac- 
quittals by  verdict,  (2)  upon  conviction  and  return  of  nulla  bona  as 
provided  in  subsection  3  of  said  section  7622a,  (3)  and  in  cases  in  the 
second  proviso  in  subsection  3  of  section  7622a  when  coming  under 
the  conditions  provided  in  section  7620  and  subsections  1,  3,  and  5  of 
section  7619. — Ed. 

2.  Costs  payable  by  the  counties  in  criminal  cases. — The  counties 
shall  pay  the  costs  in  the  cases  stated  in  subsection  2  of  section  7622a; 
and  also  in  the  second  proviso  of  subsection  3  of  section  7622a,  when 
coming  under  the  conditions  as  provided  in  section  7621  and  subsec- 
tions 2  and  4  of  section  7619. — Ed. 

3.  Costs  of  acquittals. — Acquittals  paid  hereafter  only  in  cases  pro- 
vided in  subsection  1  of  section  7622a. 

4.  Costs  of  convictions.—  Convictions  paid  as  heretofore  after  exe- 
cution has  been  issued  and  returned  nulla  bona. 

5.  Witness  fees. — No  witness  fee  paid  to  witness  living  within  five 
miles  of  place  of  trial  either  before  magistrate,  grand  jury,  or  court. 
Where  witness  lives  five  miles  or  more,  but  not  ten  miles,  clerk  should 
state  after  name  of  witness  "  more  than  five  miles." 

6.  Attendance  and  mileage  of  v/itnesses  residing  beyond  the  limits 
of  the  State. — Witnesses  residing  beyond  the  limits  of  the  State,  but 
under  subpoena  within  the  county  in  this  State,  are  entitled  to  their 
attendance  and  mileage  within  the  State,  but  not  for  mileage  outside 
of  the  State.     Opinion  of  Attorney-General  Gates. 

7.  State  is  not  liable  for  costs  in  cases  of  false  pretense. — The  State 
is  not  chargeable  with  the  costs  of  a  criminal  case  for  obtaining  money 
under  false  pretense,  because  this  offense  is  not  included  in  Acts  1897, 
ch.  20,  as  amended  by  Acts  1899,  ch.  307.  Opinion  of  Attorney-Gen- 
eral Gates. 

8.  State  is  not  chargeable  with  costs-  in  unsuccessful  disbarment 
proceedings,  but  the  relator  must  pay  the  costs. — In  disbarment  pro- 
ceedings in  the  name  of  the  State,  upon  the  information  or  relation  of 
another,  against  a  lawyer,  the  costs  are  not  chargeable  to  the  State, 
and  should  not  be  taxed  against  the  State,  though  the  proceeding  is 
dismissed,  and  the  judgment  is  in  favor  of  the  defendant;  but  the  costs 
in  such  case  should  be  adjudged  and  taxed  against  the  informer  or 
relator.     Opinion  of  Attorney-General  Gates. 

7622b.  Witnesses  living  within  five  miles  receive  no  pay. — 

Neither  the  State  of  Tennessee  nor  any  county  thereof  shall 


CuiMiNAL  Costs — Compensation  of  Officers.         321 

pay  or  be  liable  in  any  criminal  case  or  prosecution  for  the 
fees,  costs,  or  mileage  which  may  hereafter  accrue  in  favor  of 
any  witness  who  shall,  at  the  time  of  his  attendance  as  such 
witness  before  any  court,  grand  jury,  or  magistrate,  reside 
within  five  miles  of  the  place  where  he  attends  as  such  witness. 
(1897,  ch.  20,  sec.  2.) 

1.  Statute  constitutional.— This  statute  (Acts  1897,  ch.  20)  is  consti- 
tutional and  valid.     Henley  v.  State,  14  Pickle,  665. 

2.  Criminal  costs  paid  by  State  after  conviction  only  on  return  of 
nulla  bona. — The  costs  for  which  the  State  is  liable  in  felony  cases, 
under  this  statute  (Acts  1897,  ch.  20),  after  conviction,  cannot  be  ad- 
judged or  paid  upon  a  mere  declaration  of  the  defendant's  insolvency 
by  the  court,  but  alone  upon  an  actual  return  of  execution  nulla  bona. 
The  return  is  the  sole  evidence  of  such  insolvency  that  the  law  recog- 
nizes.    Riddick  v.  State,  15  Pickle,  655. 

Before  the  act  of  1885  (ex.  ses.),  ch.  14,  the  court  could  not  order 
the  costs  to  be  paid  by  the  State  until  execution  had  been  issued 
against  the  defendant,  and  properly  returned,  showing  the  money 
could  not  be  made  out  of  him.  Tho  mere  admission  by  the  attorney-, 
general  that  the  defendant  was  insolvent  would  not  do.  State  v. 
Martin,  10  Lea,  550.  But  under  Acts  1885  (ex.  ses.),  ch.  14,  a  return 
of  nulla  bona  was  not  necessary,  and  the  insolvency  might  be  adjudged 
by  the  court  upon  it  being  made  to  appear  to  the  court  without  such 
return. — Ed. 

3.  Costs  in  habeas  corpus  cases  paid  by  State  or  county,  when. — 

In  habeas  corpus  cases,  where  the  costs  are  not  adjudged  otherwise 
than  against  the  State  or  county,  the  State  must  pay  the  costs  when 
the  charge  is  a  felony,  and  the  county  when  it  is  a  misdemeanor.  Hen- 
derson V.  Walker,  17  Pickle,  229,  232,  233.  See  Code,  sees.  7619-7621, 
7022,  5542-5545.  But  this  case  arose  upon  facts  before  Acts  1897,  ch. 
20.  and  1899.  ch.  307. 

4.  On  acquittal  of  the  felony  and  conviction  of  misdemeanor  State 
paid  her  costs  as  to  felony  before  Acts  1897,  ch.  20.— Where,  before 
Acts  1897,  ch.  20,  and  1899,  ch.  307,  a  defendant  was  acquitted  of  the 
felony,  but  was  convicted  of  a  misdemeanor,  the  State  was  obligated 
to  pay  such  costs  as  accrued  at  its  instance  in  attempting  to  make 
out  the  felony,  and  the  matter  might  be  referred  to  the  clerk  to  ascer- 
tain such  costs.  Slagel  v.  State.  1  Shannon's  Cases,  393;  State  v.  Ar- 
nold, 16  Pickle,  308. 

7623.  Judge  to  render  judgment  and  certify  fees  for  jailer 
and  keeper  of  jury. — In  all  felony  cases,  after  indictment  is 
11 


322  Tennessee  Tax  Digest. 

found,  in  which  the  State  may  eventually  become  liable,  the 
judge  shall  render  judgment  against  the  State  for,  and  certify 
at  the  adjournment  of  each  term  of  the  court,  all  fees  of  the 
sheriff  for  board  of  the  prisoners ;  also  the  fees  for  boarding 
the  juries  in  cases  in  which  no  final  disposition  has  been  had. 
(1893,  ch.  138,  sec.  1.) 

7624.  Bill,  what  each  case  to  show. — All  of  said  fees  may  be 
made  out  in  one  bill,  but  each  case  shall  show  the  date  of  in- 
dictment, the  date  of  commitment,  the  date  or  dates  of  board- 
ing the  jury,  and  the  rate  charged  for  same,  and  up  to  what 
date  judgment  has  been  given  for  said  costs,  and  of  all  previ- 
ous dispositions  of  any  previous  court  in  said  case  or  cases. 
(Id.,  sec.  2.) 

See  Puckett  v.  Hyde,  6  Heis.,  194;  note  5  under  sec.  7629. 

7625.  What  clerk  to  tax  when  State  liable.— If,  on  the  final 
disposition  of  the  case,  the  State  shall  be  held  liable  for  the 
costs,  the  clerk  shall  only  tax  the  difference  between  the 
amount  previously  collected  and  the  amount  due  to  date  of 
final  disposition,  or  not  more  than  five  days  thereafter,  as  the 
case  may  be,  as  now  provided  for  by  law.     (Id.,  sec.  3.) 

7626.  What  when  State  not  liable. — In  the  event  the  court 
shall  not  hold  the  State  liable  for  the  costs  in  any  such  cases 
when  finally  disposed  of,  it  shall  be  the  duty  of  the  clerk  to 
include  all  of  the  costs  previously  paid  by  the  State  on  this 
account  in  his  executions  and  in  his  bill  of  costs,  and  to  collect 
and  refund  the  same  to  the  State,  in  the  same  manner  as  he  is 
required  by  law  to  pay  over  State  revenue.     (Id.,  sec.  4.) 

See  Code,  sees.  7607-7609. 

Jail  and  jury  bills,  and  their  requisites. — Since  the  passage  of  the 
above  act  of  1893,  ch.  138,  jail  and  jury  bills  have  been  taxed  separately 
from  other  costs  at  the  adjournment  of  court. 

No  jail  fees  should  be  taxed  against  the  State,  unless  the  defend- 
ant has  been  indicted,  and  the  bill  of  fees  should  show  the  following: 

Date  of  commitment; 


Criminal  Costs — Compensation  of  Officers.  323 

Date  of  indictment; 

Offense  charged; 

Dates  for  which  board  is  charged; 

Disposition  of  the  case,  and  the  date  thereof; 

Disposition  of  defendant,  and  the  date  thereof. 

At  the  final  disposition  of  the  case,  if  the  defendant  is  not  convicted 
or  acquitted  by  a  jury,  or  if  he  dies  in  jail  before  disposition  of  the 
case,  the  clerk  of  the  court  should  present  the  county  with  a  bill  for 
any  cost  the  State  may  have  paid,  collect  the  same,  and  refund  the 
amount  to  the  State  as  provided  in  section  3. 

7627  6468.  Costs  in  cases  transferred  to  federal  courts  to  be 
paid  by  the  State,  when. — In  cases  of  the  grade  of  felony,  com- 
mencing in  any  of  the  courts  of  this  State,  and  afterwards  re- 
moved to  the  United  States  circuit  or  district  courts,  and  there 
disposed  of  adversely  to  the  State,  the  costs  of  the  prosecu- 
tion shall  be  paid  by  the  State,  as  is  now  provided  by  law  for 
payment  of  costs  in  such  cases  where  determined  in  the  State 
courts.     (1882,  2d  ex.  ses.,  ch.  2,  sec.  1.) 

7628  6469.  By  county,  when. — In  case  of  misdemeanor  trans- 
ferred and  disposed  of  as  aforesaid,  the  county  where  the  case 
originated  shall  pay  the  costs.  Sheriff  or  other  officers  deliv- 
ering prisoners  from  State  to  federal  courts  shall  be  allowed 
the  same  fees,  and  have  same  guards  and  pay  therefor,  as  is 
allowed  for  like  services  in  State  courts  under  the  laws  of  the 
State.     (lb.) 

7629  6470.  Warrants  for  costs. — Said  costs  shall  be  paid 
upon  warrant  of  the  comptroller,  or  judge  or  chairman  of  the 
county  court,  as  the  case  may  be,  which  warrant  shall  be  is- 
sued upon  properly  authenticated  and  itemized  bills  of  costs 
certified  as  now  required  by  law  by  the  United  States  district 
attorney  and  circuit  and  district  judge  holding  said  federal 
court,  in  the  same  manner  as  other  similar  costs  are  now  paid 
by  the  State  or  counties.     (Id.,  sec.  2.) 

1.  County  pays  witness  fees  on  ignored  indictment. — Witness  fees 
before  the  grand  jury,  on  an  indictment  ignored,  taxed  to  county. 
State  V.  Treadway,  3  Lea,  55.  But  under  section  7622a  (Acts  1897, 
ch.  20,  and  1899,  ch.  307),  witnesses  are  not  entitled  to  any  fee  wher^ 


324  TennEkSSee  Tax  Digest. 

the  indictment  is  ignored,  except  witnesses  from  other  counties,  as 
provided  in  the  second  proviso  of  subsection  3  of  said  section  7622a. 

2.  County  pays  State  tax,  when. — County  must  pay  the  State  tax 
where  the  defendant  has  worked  out  the  fine  and  costs  under  a  con- 
tract with  the  county.  State  v.  Sibley,  4  Lea,  738;  Knox  v.  State,  9 
Bax.,  202. 

3.  Defendant  not  required  to   pay  or  work   out   certain   costs. — A 

defendant  cannot  be  held  in  custody  for  the  payment  of  costs  accrued 
on  his  own  behalf,  but  only  for  those  in  favor  of  the  State.  Knox  v. 
State,  9  Bax.,  202.  Where  a  nolle  prosequi  is  entered  on  condition 
defendant  pay  the  costs,  he  cannot  be  charged  with  the  State  and 
county  tax.  State  v.  Hartman,  5  Lea,  118.  The  requirements  of  the 
law  in  regard  to  costs  chargeable  to  the  State  or  county  must  be 
strictly  complied  with.  State  v.  Martin,  10  Lea,  550;  Morgan  v.  Pick- 
ard,  2  Pickle,  208. 

4.  County  pays  coroner. — Coroner's  fees  are  chargeable  to  the 
county,  and  not  the  State.     Galloway  v.  Shelby  Co.,  7  Lea,  121. 

5.  Cases  separately  certified. — The  bills  of  costs  of  each  case  should 
be  certified  separately.  Puckett  v.  Hyde,  6  Heis.,  194.  A  judgment 
against  the  State  for  boarding  several  jurors,  in  different  cases,  is  void. 
Such  items  belong  in  the  bill  of  costs  in  each  case.  State,  ex  rel.,  v. 
Nolan,  8  Lea,  663.  On  costs,  see  Meigs'  Dig.,  sec.  848,  et  seq.  See 
ante,  sec.  7624,  modifying  this  rule. 

7629a.  Appeal  without  bill  of  exceptions  does  not  act  as  a 
supersedeas  where  the  judgment  is  for  a  penalty  less  than 
death  or  imprisonment  for  life. — In  all  criminal  cases  ap- 
pealed to  the  supreme  court  from  the  circuit  and  criminal 
courts  of  this  State,  where  the  judgment  of  the  court  is  for 
a  less  penalty  than  death  or  imprisonment  for  life,  and  the  de- 
fendant is  in  actual  confinement  in  jail,  when  no  bill  of  excep- 
tions is  filed  in  the  time  prescribed  by  the  law,  in  said  circuit 
or  criminal  courts,  the  appeal  shall  not  act  as  a  supersedeas, 
and  the  defendant  shall  enter  upon  his  term  of  service  in  the 
penitentiary  or  workhouse  at  once  after  the  expiration  of  the 
time  for  filing  said  bill  of  exceptions.     (1901,  ch.  102.) 

Prisoner  held  at  sheriff's  cost,  when. — Where  the  defendant  in  jail 
fails  to  perfect  his  appeal  by  filing  a  bill  of  exceptions  in  the  time  al- 
lowed by  law,  the  sheriff  should  deliver  the  prisoner  at  once  to  the 


Criminal  Costs — Compensation  of  Officers.         325 

penitentiary   or   workhouse   authorities,   as   the    case   may   be,   or   the 
prisoner  will  be  held  at  the  sheriff's  cost. 


SUGGESTIONS  TO  CLERKS. 

1.  Retaxation  of  costs  after  return  of  nulla  bona. — Under  a  recent 
order  of  the  supreme  court,  the  costs  accruing  in  the  lower  courts  in 
criminal  cases,  w^here  the  case  has  been  affirmed,  is  retaxed  in  the 
lower  court  after  execution  has  been  returned  nulla  bona.  The  clerk 
should  state  in  his  bill  of  cost  to  this  office  that  the  case  was  affirmed 

at term   of   the    supreme    court,    and   judgment    taken    over 

against  the  State  at term  of  his  court. 

2.  Statute  to  authorize  payment  of  costs;  what  bills  of  cost  should 
show. — It  is  a  familiar  principle  of  law  that  a  party  claiming  costs 
against  the  State  must  be  able  to  show  clearly  and  definitely  the  stat- 
ute authorizing  payment  by  the  State;  and  it  is  necessary  that  bills  of 
cost  should  show  the  character  of  the  cases  in  which  it  is  claimed  that 
the  costs  accrued.     Opinion  of  Attorney-General  Gates. 

General  rules  to  be  followed. — If  clerks  will  specifically  itemize  and 
particularize  all  fees  taxed,  much  trouble  and  confusion  can  be  avoided. 
Observe  specially  the  following: 

(1)  Giv^e  the  number  of  words  in  all  transcripts. 

(2)  Tax  only  State  subpoenas,  motions,  orders,  witnesses,  etc.,  and 
let  bill  of  cost  show. 

(3)  Give  number  trips  and  terms  attendance  of  witnesses  is  claimed 
and  place  where  subpoenaed. 

(4)  Where  mileage  for  defendant  and  sheriff  is  claimed,  give  point 
of  arrest. 

(5)  No  witness  fee  should  be  taxed,  unless  he  has  proved  his  at- 
tendance in  open  court,  and  was  properly  summoned.  Shannon's 
Code,  sec.  7369.  This  statute  must  be  rigidly  enforced.  Lancaster  v. 
State,  3  Lea,  654. 

(6)  One  summons  of  witness  is  sufficient  until  the  case  is  disposed 
of.     Shannon's  Code,  sec.  5608. 


DISTRICT  ATTORNEYS. 

6376  (4542)  5289.  Fees  of  district  attorneys.— The  attorneys- 
general  for  each  judicial  district  are  entitled  to  demand  and  re- 
ceive for  services  the  follow^ing  fees,  and  none  other : 

1.  For  each  final  conviction  where  the  punishment  is 

death  (187<).  ch.  90)  $20  00 


326  Tennessee  Tax  Digest. 

2.  For  each  final  conviction  for  selling,  wearing,  or  us- 

ing Bowie  knife  and  Arkansas  toothpick  (1879,  ch. 

90;  see,  also,  sec.  6635) 20  00 

3.  For  each  final  conviction  for  perjury  (1879,  ch.  90)  .  .    15  00 

4.  For  each  final  conviction  for  any  felony  (1879,  ch. 

90)    10  00 

5.  For  each  final  conviction  for  a  misdemeanor  (1879, 

ch.  90) 5  00 

1.  Fee  depends  on  final  conviction,  and  not  punishment. — For  each 
final  conviction  the  district  attorney-general  is  entitled  to  the  fee  fixed, 
although  the  punishment  be  commuted  by  the  court  under  section 
7232,  or  by  the  governor  under  section  7227.  The  fee  is  dependent 
alone  upon  the  final  conviction,  and  not  upon  the  infliction  of  the  pun- 
ishment. State  V.  Hill,  3  Cold.,  98.  By  analogy,  the  same  rule  should 
prevail  where  the  defendant  is  pardoned  after  final  conviction. 

2.  Before  statute,  fees  upon  conviction,  not  final. — Before  the  act  of 
1879,  ch.  90,  making  the  fee  depend  upon  the  final  conviction,  it  was 
held  that  the  district  attorney-general  was  entitled  to  the  fees  fixed 
for  each  conviction,  although  reversed  in  supreme  court,  and  the 
defendant  is  acquitted  on  a  subsequent  trial.  Said  statute  was  enacted 
to  obviate  this  decision.     See  State  v.  Graves,  6  Bax.,  489. 

3.  No  fee  since  statute  until  final  conviction. — Since  this  statute 
(1879,  ch.  90),  the  district  attorney-general  is  not  entitled  to  the  fee, 
if  after  conviction  the  judgment  is  reversed  and  a  nolle  prosequi  en- 
tered by  the  State.  Keys  v.  State,  7  Lea,  408;  McHenderson  v.  An- 
derson Co.,  21  Pickle,  604. 

4.  Fee  where  defendant  escapes  after  conviction,  and  pending  an 
appeal. — Where  the  defendant  is  convicted  and  appeals  to  the  supreme 
court,  pending  which  he  breaks  jail  and  escapes,  upon  return  of  capias 
and  retirement  of  the  case,  the  district  attorney-general  is  only  enti- 
tled to  a  fee  as  on  nolle  prosequi  or  acquittal.  Leach  v.  State,  8  Lea, 
35.     See  subsec.  8. 

6.  For  felonies,  if  the  defendant  is  tried,  but  acquitted.      5  00 

7.  For  misdemeanors  in  the  like  event 2  50 

8.  For  each  prosecution  where  the  grand  jury  finds  a 

true  bill,  but  the  cause  is  terminated  without  a 

trial   3  00 

See  notes  under  subsec.  5  above,  and  also  Code,  sec.  7157,  and  note. 


Criminal  Costs — Compensation  of  Officers.         327 

9.  For  motions  or  actions  successfully  prosecuted 
against  delinquent  officers  and  their  sureties,  or 
either 10  00 

10.  For  recovering  penalty  prescribed  against  breaches 

of  the  revenue  laws  in  relation  to  licenses,  double 
fees 

See  Code,  sec.  1010. 

11.  For  similar  motions  or  actions  unsuccessfully  pros- 

ecuted       5  00 

12.  For  prosecuting  forfeitures   against  witnesses,  ju- 

rors, or  overseers  of  roads 2  50 

No  fee  for  prosecuting  forfeiture  and  attachment  against  a  wit- 
ness.— The  attorney-general  is  not  entitled  to  a  fee  in  case  of  forfeit- 
ure against  a  witness  and  an  attachment  for  him,  though  the  witness 
is  adjudged  to  pay  fine  and  costs.  State  v.  Lowenstine,  4  Lea,  737. 
Forfeiture  against  a  witness  and  attachment  for  him  does  not  entitle 
the  attorney-general  to  a  fee,  where  the  forfeiture  is  set  aside  and  the 
attachment  is  dismissed  at  the  cost  of  the  county.  State  v.  Foster, 
4  Lea,  736. 

13.  For  professional  attention  to  prosecutions  instituted 

by  clerk  for  penalties  under  inspection  laws 10  00 

14.  P'or  proceeding  against  clerk  for  delinquency  in  en- 

rolling cause 5  00 

This  subsection  is  thought  to  be  obsolete.  See  Code,  sees.  4964- 
4969,  and  notes. 

15.  For  proceedings  successfully  prosecuted  against  per- 

sons violating  any  of  the  provisions  of  the  reve- 
nue laws  where  the  penalty  amounts  to  five  hun- 
dred dollars 25  00 

16.  For  successfully  prosecuting  venders  of  lottery  tick- 

ets    20  00 

17.  F'or  all  other  proceedings   in   behalf  of  the  State, 

where,  by  the  judgment  of  the  court,  the  defend- 
ant pays  costs 5  00 

No  fee  on  citation  of  officers  to  strengthen  and  increase  their 
bonds.— The  attorney-general  is  not  entitled  to  a  fee  for  successfully 
prosecuting  a  citation  requiring  a  public  guardian  or  a  constable  to 
strengthen  and  increase  his  bond.  State  v.  Miller,  4  Lea,  734;  State  v. 
Frost,  4  Lea,  735. 


328  Tennessee  Tax  Digest. 

18.  For  each  convicton  for  violating  the  law  against  con- 
spiracies and  formations  of  trusts  (Code,  sec. 
6622),  fifty  per  cent,  of  the  money  actually  re- 
ceived on  the  fine,  and,  in  addition,  a  taxed  fee  of 
(Code,  sec.  6623)   50  00 

1.  No  litigation  tax  nor  attorney-general  fee,  in  contempt  cases, 
when. — Judgment  for  fine  and  costs  under  an  attachment  for  contempt 
of  court  for  refusal  to  go  before  the  grand  jury  when  properly  sub- 
poenaed does  not  authorize  the  taxation  of  the  State  and  county  liti- 
gation taxes  and  an  attorney-general  fee.  Opinion  of  Attorney-Gen- 
eral Gates. 

2.  Fee  for  removal  of  constable  from  office,  and  for  forfeited  recogni- 
zance.— A  proceeding  to  remove  a  constable  from  office  is  a  prosecu- 
tion on  behalf  of  the  State  entitling  the  State's  attorney  to  his  fee. 
Fields  V.  State,  M.  &  Y.,  168,  177,  178;  State  v.  Robinson,  8  Yer.,  371 
(so  is  a  suit  by  scire  facias  for  a  forfeited  recognizance). 

6377  (4543)  5290.  To  be  taxed  to  bill  of  costs.— The  fees  con- 
templated in  the  foregoing  section  are  to  be  taxed  in  the  bill 
of  costs,  and  collected  from  the  defendant  whenever  the  pros- 
ecutions or  proceedings  have  been  successful. 

See  Gode,  sec.  7617. 

1.  Fee  where  agreed  verdict  of  not  guilty  upon  defendant  paying 
costs  as  on  conviction. — The  district  attorney-general  is  not  entitled, 
upon  agreeing  to  a  verdict  of  not  guilty  m  a  criminal  case,  to  have  a 
judgment  against  defendant,  with  his  consent,  for  costs  as  upon  a 
conviction;  and  in  such  case  he  is  entitled  to  only  $2.50  as  his  fee. 
.State  V.  Bachman,  6  Lea,  649;  McHenderson  v.  Anderson  Go.,  21 
Pickle,  604. 

2.  Counsel  appointed  to  defend  entitled  to  no  fee  from  county  or 
State.-— An  attorney  assigned  to  defend  a  prisoner  who  is  unable  to 
employ  counsel  is  not  entitled  to  have  a  fee  taxed  against  the  county 
or  State.  Wright  v.  State,  3  Heis.,  256;  House  v.  VVhitis.  5  P.ax.,  692; 
Henley  v.  State,  14  Pickle,  686,  687. 

6381  (4546)  5294.  Joint  defense,  one  tax  fee.— If  there  are 
two  or  more  defendants  in  a  criminal  prosecution,  or  any  ac- 
tion or  proceeding  on  behalf  of  the  State,  and  the  defendants 
do  not  sever  in  their  defense,  the  attorney-general  is  entitled 
to  only  one  tax  fee.     (1821,  ch.  47.  sec.  1.) 


Criminal  Costs — Compensation  of  Officers.  329 

1.  Only  one  fee  against  several  joint  defendants  jointly  tried.— The 

district  attorney-general  is  only  entitled  to  one  fee  where  several  de- 
fendants are  jointly  indicted  and  tried.  Carroway  v.  State,  5  Hum., 
523.  In  a  proceeding  by  scire  facias  against  a  defendant  and  his  bail, 
he  is  entitled  to  but  one  fee.  State  v.  Robinson,  8  Yer.,  370.  Under 
the  act  of  1824,  ch.  5,  sec.  3,  it  was  held  that  where  two  persons  were 
jointly  indicted  for  gaming,  and  separate  judgments  rendered  against 
them,  the  district  attorney-general  was  entitled  to  a  fee  against  each. 
This  was  in  accordance  with  the  pec-uliar  wording  of  the  statute.  Pen- 
land  V.  State,  1  Hum..  383.     See  also  Code,  sec.  7592. 

2.  Several  fees  for  several  motions.-  Where  the  district  attorney- 
general  enters  several  motions  against  a  sheriff  for  the  nonreturn  of 
several  executions,  he  is  entitled  to  a  fee  in  each  case.  State  v.  Mc- 
Donald, 9  Hum.,  606. 

See  Code,  sees.  1029-1032,  5768,  subsec.  7. 

6382  (4547)  5295.  And  one  tax  fee  for  each  defense.— When 

the  defendants  make  several  defenses,  he  will  be  entitled  to  one 
tax  fee  for  each  defense. 

SAME. 

(Acts  1897.  ch.  41— effective  January  27,  1897.) 

Section  1.  District  attorneys-general  to  receive  salary. — In 
lieu  of  all  fees,  costs,  or  other  compensation,  each  district  at- 
torney-general in  this  State  shall  receive  a  salary  of  twenty- 
five  hundred  dollars  per  annum,  payable  quarterly  out  of  the 
treasury  of  the  State  upon  the  warrant  of  the  State  comp- 
troller. 

Sec.  2.  Fees  of  district  attorneys-general  to  go  to  State;  to 
be  reported,  and  paid  over. — The  fees  now  provided  by  law 
for  said  attorneys-general  shall,  as  against  the  defendant  or 
prosecutor,  remain  a  part  of  the  costs  in  each  criminal  case, 
where  costs  are  in  any  way  adjudged  against  and  paid  by  the 
defendant  or  the  prosecutor,  and,  when  collected,  shall  be  paid 
over  to  the  clerk  of  the  criminal  or  circuit  court  of  the  county 
where  the  case  is  pending,  and  shall  be  by  him  reported  and 
transmitted  to  the  State  comptroller  at  the  same  time  and  in 
the  same  manner  as  other  State  revenue  is  by  law  required  to 
be  reported  and  transmitted. 


330  Tennessee  Tax  Digest. 

Sec.  2a.  Attorney-generars  fees  shall  not  be  remitted  or  re- 
leased.— It  shall  not  be  lawful  for  any  judge  or  attorney-gen- 
eral to  remit  or  release  any  of  the  attorney-general's  fees  pro- 
vided for  in  the  foregoing  section,  but  the  same  shall  be  taxed 
in  the  bills  of  cost,  as  the  other  costs  of  the  cause  are  taxed, 
and  shall  not  be  released  or  remitted,  but  shall  be  paid  out  of 
the  first  moneys  collected  for  costs  in  each  cause.  (1905,  ch. 
533.) 

1.  Fees  of  district  attorneys  taxed  as  costs  for  benefit  of  the  State 
in  civil  and  criminal  cases. — The  fees  allowed  and  taxed  for  the  district 
attorneys-general  in  suit  for  the  collection  of  collateral  inheritance 
and  succession  tax  are  for  the  benefit  of  the  State,  and  must  be  paid 
into  the  State  treasury.  Such  fees,  as  well  as  all  others  allowed  the 
district  attorneys-general  in  civil  and  criminal  cases  before  this  stat- 
ute (Acts  1897,  ch.  41),  must  be  paid  into  the  State  treasury;  and  they 
can  receive  no  compensation  in  any  civil  or  criminal  case,  except  the 
salary  allowed  them  by  law.  Harrison  v.  Johnston,  1  Gates,  245,  262, 
266,  267. 

2.  Statutes  suspended  or  repealed  by  implication;  State  and  coun- 
ties pay  no  fees  to  district  attorneys. — This  statute  as  construed  by  the 
supreme  court,  as  above  shown,  operates  to  suspend  or  repeal  by  im- 
plication sections  6378-6380  and  6384  of  Shannon's  Code,  and  all  other 
statutes  allowing  fees  for  district  attorneys  to  be  paid  out  of  the  State 
or  county  treasury  in  addition  to  their  salaries;  and  all  fees  taxed  for 
district  attorneys  against  parties  in  civil  or  criminal  cases  must  be 
collected  and  paid  into  the  State  treasury.  The  clerks  are  responsible 
for  all  fees  of  district  attorneys  that  come  into  their  hands  or  that  by 
proper  diligence  ought  to  come  into  their  hands,  and  must  pay  over 
the  same  as  provided  in  section  2  of  said  statute. 

THE  COMPENSATION  OF  JUSTICES  OF  THE  PEACE 
IN  CRIMINAL  CASES. 

6387  (4550)  5300.  In  criminal  cases. — For  their  services  in 
criminal  cases  the  following  fees : 

1.  For  taking  written  affidavit  to  procure  a  warrant.  .  .  .$0  10 

2.  For  issuing  a  warrant  (1871,  ch.  76,  sec.  2) 50 

3.  For  each  judgment 75 

4.  For  docketing,  filing  papers,  and  making  bill  of  costs.  15 

5.  For  each  recognizance,  bond,  or  mittimus 50 

6.  For  taking  acknowledgment  of  sureties  for  fine  and 

costs  under  small  offense  law 10 


Criminal  Costs — Compensation  of  Officers.         331 

7.  For  each  execution  for  fine  and  costs,  or  costs  and 

copy  of  costs 25 

8.  For  any  other  services  required  by  law  in  criminal 

cases,  the  same  fees  allowed  for  similar  services  in 
civil  cases. 

The  following  fees  in  section  6385  of  the  Code  allowed  jus- 
tices of  the  peace  in  civil  cases  may  be  allowed  for  similar  serv- 
ices in  criminal  cases: 

3.  For  issuing  a  subpoena  for  a  single  witness  (1871,  ch. 

76,  sec.  1.)   25 

4.  For  issuing  a  subpoena  for  each  additional  witness 

(lb.) 05 

See  Code,  sec.  7649. 

Subpoena  for  witnesses  in  criminal  cases. — For  issuing  a  subpoena 
in  criminal  cases  for  a  single  witness,  twenty-five  cents;  and  for  each 
additional  witness,  five  cents.     State  v.  Henderson,  15  Lea,  274. 

5.  For  entering  a  continuance 10 

12.  For  each  scire  facias 25 

15.  For  every  other  order  required  by  law 10 

17.  For  taking  any  other  bond  in  discharge  of  his  official 

duties,  for  which  the  fee  is  not  fixed.  . .' 50 

19.  For  a  commission  to  take  depositions. 25 

20.  For  taking  depositions,  each  (1871,  ch.  76,  sec.  1)  .  . .  .    1  00 

No  fee  for  taking  down  testimony  in  committing  trial. — A  magis- 
trate is  not  allowed  any  fee  for  taking  down  testimony  in  a  commit- 
ting trial.  State  v.  Anthony,  MS.,  Jackson,  1877.  The  opinion  re- 
ported in  this  case  in  9  Bax.,  227,  is  the  dissenting  opinion. 

26.  For  every  written  affidavit  not  included  in  some  other 

service 15 

27.  For  every  certificate  not  included  in  some  other  serv- 

ice        20 

28.  For  recording  the  papers  and  proceedings  in  an  ac- 

tion, where  required  by  law,  per  hundred  words.  .  .        10 

29.  For  a  certified  copy  of  any  record  or  paper  in  his  of- 

fice, per  hundred  words 10 

?iZ.  For  each  certified  transcript  of  judgments  (1871,  ch. 

76,  sec.  1)  25 


332  Tennessee  Tax  Digest. 

State  is  liable  for  costs  of  search  warrant  upon  probable  cause, 
though  property  is  not  found.-  Where  a  search  warrant  is  issued  by 
a  justice  of  the  peace  upon  probable  cause,  the  State  is  liable  for  the 
cost  of  the  proceeding,  though  the  property  is  not  found.  State  v. 
Green,  16  Lea,  20.     See  Code,  sec.  7311. 


FEES  OF  CLERKS  OF  THE   CIRCUIT  AND   CRIMINAL 
COURTS  IN  CRIMINAL  CASES. 

6398  (4560)  5310.  Fees  of  clerks  of  circuit  court.— The  clerks 
of  the  circuit  and  criminal  courts,  in  addition  to  the  fees  al- 
lowed for  any  services  performed  by  them  as  provided  in  Ar- 
ticle I  [section  6388]  of  this  chapter,  may  demand  and  receive 
for  the  following  services  the  fees  attached : 

1.  .For  each  capias *.  . .  .  S.$0  7S 

See  note  under  subsec.  1  of  sec.  6388  of  the  Code,  post,  p.  335. 

1.  Fee  for  an  order  for  capias  to  issue,  when. — An  order  for  capias 
to  issue  is  unnecessary,  as  the  law  makes  it  the  duty  of  the  clerk  to 
issue  a  capias  upon  return  of  an  indictment  or  presentment,  if  the 
defendant  is  not  in  custody;  but  where  such  an  order  appears  on  the 
minutes,  it  will  be  presumed  to  have  been  made  by  the  order  of  the 
judge;  and  in  this  view,  a  fee  of  twenty-five  cents  may  be  allowed  the 
clerk.     Lancaster  v.' State,  3  Lea,  653. 

2.  Capias  to  be  issued  without  order,  when  and  when  not. — After 
a  forfeiture  is  taken,  a  capias  may  be  issued  without  an  order.  See 
Code,  sec.  7076.  But  in  all  other  cases  an  order  for  an  instanter,  alias, 
or  pluries  capias  is  proper.  This  seems  to  be  the  proper  rule  deduci- 
ble  from  sections  7065  and  7076  of  the  Code,  and  the  case  of  Lancaster 
V.  State,  3  Lea,  653. 

3.  Only  one  capias  for  several  offenses,  when. — Only  one  capias  to 
be  issued  to  one  county  for  a  defendant  indicted  for  more  than  one 
offense  of  the  same  class  or  grade,  with  the  number  specified;  but  full 
costs  may  be  allowed,  if  defendant  pays  the  costs.  See  Code,  sec. 
7066;  Lord  v.  State,  6  Bax.,  627. 

2.  For  presentment  or  indictment,  charging  prisoners 

and  pleas S.       25 

1.  Only  one  fee  under  this  provision. — Under  this  subsection  the 
clerk  is  entitled  to  only  one  fee.     He  is  not  entitled  to  divide  it,  and 


Criminal  Costs — Compensation  of  Officers.         333 

have  a  fee  for  the  presentment  or  indictment  and  another  fee  for  plea 
and  charge.     Lancaster  v.  State,  3  Lea,  653. 

2.  Dividing  entry  to  make  fees  not  approved.— The  practice  of 
dividing  one  entry  of  record  so  as  to  charge  several  fees  for  it— as,  for 
a  judgment,  order,  rule,  motion,  etc.— is  not  to  be  approved,  perhaps, 
to  the  extent  it  is  sometimes  carried.     Lancaster  v.  State,  3  Lea,  654. 

3.  What  service  included  for  one  fee.— The  fee  for  this  service  in- 
cludes the  minute  entry  of  return  of  indictment  or  presentment,  and 
for  charging  prisoner  and  plea,  for  all  of  which  only  one  fee  of  twenty- 
live  cents  can  be  charged.     Lancaster  v.  State,  3  Lea,  653. 

3.  For  entering  and  filing  every  recognizance. S.       25 

4.  For  taking  recognizance  of  record S.       25 

1.  Fee  for  entering  security  of  record. — For  entering  securities  of 
record  the  clerk  is  entitled  to  the  fee  of  twenty-five  cents  for  each 
security.     Lancaster  v.  State,  3  Lea,  653. 

2.  This  fee  is  State's  cost.— This  fee  is  the  State's  cost;  and  if  de- 
fendant is  acquitted,  or,  if  convicted,  is  insolvent,  the  State  or  county, 
as  the  case  may  be,  must  pay  the  same.  Hartman  v.  State,  2  Shan- 
non's Cases,  344;  Parkinson  v.  State,  16  Lea,  132. 

3.  Recognizance    of    witness    is    State's    cost    or    defendant's    cost, 

when.-— For  the  recognizance  of  a  State  witness,  the  State  or  county 
is  liable  for  the  fee;  but  for  the  recognizance  of  the  defendant's  wit- 
ness, the  defendant  alone  is  liable. — Ed. 

5.  For  every  certified  copy  of  order 25 

No  fee  for  certifying  costs,  etc.,  under  section  7594. — This  subsec- 
tion does  not  authorize  the  clerk  to  charge  a  fee  of  twenty-five  cents 
for  certifying  a  copy  of  the  judgment  and  bill  of  costs,  with  the  cer- 
tificate of  the  judge  and  attorney-general,  under  section  7594.  Perkins 
V.  State,  9  Bax.,  3;  State  v.  Henderson,  15  Lea,  277,  278;  State  v.  Wil- 
bur, 17  Pickle,  211,  215.  See  note  under  subsec.  35  of  sec.  6388  of  the 
Code. 

6.  For  motion  in  arrest  of  judgment,  and  order  there- 

on  D.      25 

7.  For  entering  a  judgment  against  the  State  or  county, 

where  the  defendant  is  shown  by  execution  to  be 
insolvent  S-      ^^ 


334  Tennessee  Tax  Digest. 

See  Code,  sec.  7619,  subsec.  5.  See  also  note  under  subsec.  9  of  sec. 
6396,  and  note  under  subsec.  35  of  sec.  6388. 

State  or  county  not  liable  for  defendant's  own  costs,  when  acquitted, 
unless  so  adjudged. — The  State  or  county  is  not  chargeable  with  costs 
of  subpoenas  issued  for  the  defendant's  witnesses,  or  for  any  of  his 
other  costs,  in  criminal  prosecutions  where  the  defendant  is  acquitted 
and  the  State  or  county  adjudged  to  pay  the  State's  costs.  The  court 
may,  under  section  7615,  specially  adjudge  the  defendant's  costs  against 
the  State  or  county  in  the  case  of  acquittal.  Tucker  v.  State,  2  Head, 
556;  Avery  v.  State,  7  Bax.,  330,  331. 

9.  For  copying  indictment  in  cases  of  felony  into  the 

minute  book,  per  hundred  words S.       10 

10.  For  jury  in  cases  of  felony S.       50 

Fee  in  misdemeanors,  and  in  civil  cases. — The  fee  allowed  in  mis- 
demeanors, and  in  civil  cases  not  otherwise  provided  for,  is  ten  cents 
for  impaneling  the  jury.     See  subsec.  25  under  sec.  6388,  post,  p.  338. 

13.   For  rendering  account  to  county  trustee  for  fines  and 

forfeitures  each  year 1  00 

Fee  to  be  retained. — This  fee  to  be  deducted  and  so  shown  in  the 
report,  and  to  be  retained  by  the  clerk,  and  not  paid  over  to  county 
trustee. — Ed. 

18.  For  sw^earing  sheriff  to  his  account  for  keeping  State 

prisoners,  entering  same  on  minutes,  certifying 
same,  etc.,  to  be  paid  by  the  sheriff  (see  sees.  7448 
and  7449) 50 

19.  For  services  required  by  section  7607,  in  regard  to  bill 

of  expenses  for  keeping  criminal  jury,  to  be  paid  by 

the  party  to  whom  the  bill  belongs 50 

FEES  COMMON  TO  ALL  CLERKS  TO   WHICH   CLERKS   OF 

THE  CIRCUIT  AND  CRIMINAL  COURTS   MAY   BE 

ENTITLED  IN  CRIMINAL  CASES. 

6388  (4551)  5301.  Fees  of  clerks.— The  clerks  of  the  several 
courts  of  this  State  are  allowed  to  demand  and  receive  for  the 
following  services  the  fees  thereto  attached : 

1.  For  every  original  process,  summons,  or  subpoena  to 

answer $0  75 


Criminal  Costs — Compensation  of  Officees.         335 

1.  The  fee  is  for  each  subpoena  to  answer,  regardless  of  number  of 
defendants  therein. — The  clerk  and  master  is  entitled  to  receive  sev- 
enty-five cents  for  each  subpoena  to  answer  issued,  whether  it  contains 
one  or  more  defendants;  and  he  is  required  to  issue  only  one  subpoena 
to  each  county,  embracing  therein  all  the  defendants  in  such  county. 
Nunnelly  v.  Smith,  4  Bax.,  311.     See  Code,  sees.  6149  and  6151. 

2.  Attachment  for  witness. — Under  this  original  process  may 

be    included    the    issuing    of    an    attachment    for    a    wit- 
ness    S.D.        75 

2.  For  entering  security  of  record S.       25 

Fee  for  entering  surety  of  record  applies,  when. — This  provision  ap- 
plies when  a  person  comes  into  court  and  acknowledges  himself  surety 
for  costs,  or  the  like,  and  the  same  is  entered  of  record;  and  the  fee 
cannot  be  charged  for  entering  the  name  of  the  surety  on  the  back  of 
the  transcript  and  on  the  trial  docket.  Hartman  v.  State,  2  Shan- 
non's Cases,  344. 

7.  For  receiving,  filing,  and  entering  on  docket  any  bill, 

petition,  declaration,  plea,  demurrer,  or  other  plead- 
ing, each S.D.      25 

1.  No  fee  for  filing  papers  in  bound  over  case. — The  clerk  cannot 
charge  a  fee  of  twenty-five  cents  for  filing  the  magistrate's  papers 
where  a  defendant  is  bound  over  to  court  to  answer  a  criminal  charge. 
Avery  v.  State,  7  Bax.,  329. 

2.  No  fee  for  filing  bail  bond. — The  clerk  is  not  entitled  to  a  fee  for 
filing  the  bail  bond  taken  by  the  sheriff.  Parkinson  v.  State,  16  Lea, 
132,  133. 

8.  For  taking  and  filing  an  affidavit  to  any  pleading.  S.D.       25 

9.  For    taking    and    filing    any    other    affidavit    in    a 

cause   S.D.      05 

10.  For  each  order  or  motion,  and  order  thereon. . .  .S.D.       25 

1.  Fees  where  warrant  in  bound  over  case  is  dismissed. — Where  a 
magistrate's  warrant  binding  a  defendant  over  to  court  to  answer  a 
criminal  charge  is  dismissed,  and  the  defendant  discharged,  and  it  is 
adjudged  that  the  State  pay  her  own  costs,  and  that  the  same  be  cer- 
tified to  the  comptroller  for  payment,  the  clerk  is  entitled,  under  sub- 
section 27,  for  judgment  for  costs,  twenty-five  cents,  and  under  this 
subsection,  for  motion  and  order  to  dismiss,  twenty-five  cents;  but 
he  is  not  entitled  to  any  fee  for  "  order  of  discharge,"  nor  for  "  order 
to  certify."     Avery  v.  State,  7  Bax.,  332,  333. 


336  Tennessee  Tax  Digest. 

2.  No  fee  for  order  to  certify  costs. — Clerk  is  not  entitled  to  a  fee 
of  twenty-five  cents  for  order  to  certify  costs.  Avery  v.  State,  7  Bax., 
328,  332;  Henderson  v.  Walker,  17  Pickle,  234. 

3.  No  fee  for  retaxing  costs  before  justice. — The  clerk  is  not  enti- 
tled to  a  fee  for  the  examination  of  the  justice's  warrant  and  the  retax- 
ation  of  costs  accruinj^  before  the  magistrate.  Perkins  v.  State,  9 
Bax.,  2. 

4.  Fee  for  motion  entered  for  forfeiture. — Where  the  attorney-gen- 
eral makes  a  motion  for  forfeiture  upon  a  bond,  recognizance,  or  sub- 
poena to  testify,  and  such  motion  or  order  is  entered,  the  clerk  is  enti- 
tled to  a  fee  of  twenty-five  cents  for  such  entry.  Perkins  v.  State,  9 
Bax.,  2,  3. 

5.  Fee  for  setting  aside  a  forfeiture. — Where  a  forfeiture  on  a  bail 
bond,  recognizance,  or  subpoena  to  testify  is,  upon  motion,  set  aside 
without  more,  the  clerk  is  entitled  to  a  fee  of  twenty-five  cents.  If 
the  forfeiture  is  set  aside  upon  condition  that  the  defendant  pay  the 
costs,  then  the  costs  should  be  adjudged  against  him  in  the  first  place, 
and,  if  uncollectible,  to  be  taxed  to  the  State.  Perkins  v.  State,  9 
Bax.,  3. 

6.  Fee  for  order  staying  execution  of  final  judgment. — An  order  of 
stay  of  execution,  by  consent  embraced  in  the  same  entry  as  part  of 
the  final  judgment,  is  an  addition  thereto  not  contemplated  by  law  as 
part  of  the  final  judgment,  and  the  clerk  is  entitled  to  a  fee  of  twenty- 
five  cents  therefor  as  an  additional  order,  Lancaster  v.  State,  3  Lea, 
653,  654. 

7.  Only  one  fee  for  order  setting  cause,  though  amounting  to  a  con- 
tinuance to  that  day. — Where  the  court  makes  an  order  setting  a  cause 
for  trial  on  a  certain  day,  the  clerk  is  entitled  to  a  fee  of  twenty-five 
cents  for  same.  But  if  the  same  order  amounts  also  to  a  continuance 
of  the  cause  to  the  day  set,  only  one  fee  can  be  allowed,  not  two  fees — 
one  for  the  order  setting  the  cause,  and  the  other  for  the  continuance 
under  subsection  16.     Parkinson  v.  State,  16  Lea,  133. 

8.  Motion  for  new  trial  overruled,  defendant's  costs. — The  fee  al- 
lowed to  clerk  for  motion  for  a  new  trial,  and  the  fee  for  overruling 
the  motion,  are  defendant's  costs,  and  not  the  State's  costs.  Burton  v. 
State,  16  Lea,  135;  Hartman  v.  State,  2  Shannon's  Cases,  344. 

9.  Orders  included  in  this  provision. — The  orders  for  which  a  fee 
of  twenty-five  cents  each  is  chargeable  under  this  provision,  in  addi- 
tion to  those  stated  in  the  above  notes,  are  the  following: 


Criminal  Costs — Compensation  of  Officers.         337 

(1)  Entering  on  minutes  each  order  respiting  jury S.$      25 

(2)  Entering  on  minutes  each  order  fixing  amount  of  defend- 

ant's bail    S.         25 

(3)  Entering   on    minutes   order   for    an    attachment    for   a    wit- 

ness    S.D.        25 

(4)  Entering  on  minutes  order  for  an  instanter,  alias,  or  plu- 

ries  capias S.         25 

(5)  Entering  on  minutes  the  daily  proceedings  of  trial  in  a  crim- 

inal   case,    including   order    respiting   jury,    mistrial,    etc., 

for  each  separate  entry S.         25 

(6)  Entering  on  minutes  any  other  order  not  named  herein. S.D.         25 

(7)  Entering  on  minutes  motion  for  new  trial  and  order D.         25 

^,8)    Entering    on    minutes    motion    in    arrest    of    judgment    and 

order D.         25 

11.  For   issuing   subpoena   for   witnesses,   for   each   wit- 

ness  S.D.       10 

12.  For   issuing  subpoena  to  bring  in   paper  or  record, 

etc S.D.  25 

13.  For  taking  each  deposition  S.D.   1  00 

14.  For  every  order  of  publication S.D.  50 

15.  For  entering  each  cause  upon  trial  docket. S.  10 

1.  Fees  for  entering  causes  on  trial  dockets. — It  is  proper  for  the 
clerk  and  master  to  make  out  three  trial  dockets — one  for  the  court, 
one  for  the  bar,  and  one  for  himself — and  he  is  entitled  to  ten  cents 
for  each  cause  on  each  docket,  making  thirty  cents  for  entering  each 
cause;  but  this  fee  can  be  allowed  but  one  time,  except  when  the  cause 
is  remanded  to  the  rule  docket,  and  must  again  be  entered  on  the  trial 
docket,  when  the  same  compensation  will  be  again  allowed.  Nunnelly 
V.  Smith,  4  Bax.,  311,  312.  See  Code,  sees.  4666,  5852,  subsec.  2;  sees. 
5740,  6075,  6337. 

2.  No  fee  for  docketing  magistrate's  warrant  in  bound  over  cases.— 

The  clerk  is  allowed  no  fee  for  docketing  the  warrant  in  cases  of  the 
State  against  defendants  bound  over  to  court  by  a  justice  of  the  peace 
to  answer  a  criminal  charge,  until  there  is  an  indictment  or  present- 
ment. Until  then  it  does  not  belong  to  the  trial  docket.  Avery  v. 
State,  7  Bax.,  329,  330. 

16.  For  each  continuance  duly  entered S.D.      25 

See  note  7  under  subsec.  10  hereof. 

17.  For   issuing  any  notice   to  the   parties   required   by 

law S.D.       25 

18.  For  each  rule  made  at  office  and  entered  on  docket. . .       10 


338  Tennessee  Tax  Digest. 

Rules  made  at  office  and  entered  on  docket  embrace  what;  not  ap- 
plicable to  criminal  cases. — This  provision  does  not  embrace  the  en- 
try of  steps  taken  in  the  cause  made  upon  the  docket  by  the  clerk,  but 
only  orders  or  rules  made  by  the  clerk  at  his  office,  and  does  not  ap- 
ply to  criminal  cases.  Hartman  v.  State,  2  Shannon's  Cases,  344,  345, 
346. 

20.  For  entering  a  nolle  prosequi  or  dismissal 

D.  (Acts  1897,  ch.  20)       25 

22.  For   entering   special    verdict,   or   judgment   on    de- 

murrer, or  plea  in  abatement S.D.  50 

23.  For  entering  fine  against  juror D.  (juror)  25 

24.  For  setting  same  aside D.  (juror)  25 

25.  For  impaneling  a  jury S.  10 

Applicable  in  misdemeanors,  but  not  in  felonies. — See  subsec.  10 
under  sec.  6398,  ante,  p.  334,  where  a  fee  of  fifty  cents  is  allowed  in 
felony  cases;  and  this  provision  allowing  a  fee  of  ten  cents  must  be 
for  impaneling  a  jury  in  misdemeanor  cases,  and  in  civil  cases  not 
otherwise  provided  for. — Ed. 

26.  For  entering  a  final  judgment  at  law,  and  ordering  ex- 

ecution        75 

See  note  6  under  subsec.  10  hereof. 

Property  or  money  judgment  as  to  property  involved  in  crime. — 

For  entering  on  minutes  judgment  against  a  convicted  felon  for  the 
restitution  of  the  property  involved  in  the  crime  or  for  its  value  and 
damages,  and  awarding  execution  (Code,  sees.  7208  and  7209),  to  be 
paid  by  the  defendant,  and  not  by  the  State  or  county,  the  clerk  is 
entitled  to  a  fee  of  seventy-five  cents. — Ed. 

27.  For  entering  a  judgment  for  costs  only 

^ D.  (1897,  ch.  20)       25 

28.  For  entering  a  judgment  nisi D.       50 

31.  For  every  fieri  facias 40 

32.  For  every  venditioni  exponas,  writ  of  possession,  dis- 

tringas, or  other  writ  in  execution  or  enforcement 

of  judgments  or  decrees 75 

34.  For  every  scire  facias S.D.       50 

35.  For  copies  of  any  pleadings,  papers,  and  proceedings 

in  a  cause,  per  hundred  words S.D.       10 

L  No  fee  for  copying  bill  of  costs  on  minutes. — This  subsection 
does  not  authorize  the  clerk  to  charge  ten  cents  per  hundred  words. 


k 


Criminal  Costs — Compensation  of  Officers.         339 

for  copying  bills  of  cost  on  the  record  or  minutes  of  the  court  before 
judgment  that  the  county  or  State  shall  pay  same,  where  the  defendant 
is  insolvent.  The  fee  allowed  the  clerk  in  such  case  is  the  seventy- 
five  cents  provided  in  subsection  7  of  section  6398.  State  v.  Hender- 
son, 15  Lea,  277,  278;  State  v.  Wilbur,  17  Pickle,  211,  215,  216.  See 
also  note  under  subsec.  5  of  sec.  6398,  and  note  2  under  subsec.  5  of 
sec.  6396. 

2.  Fees  for  what  services  under  this  provision. — Under  this  pro- 
vision may  be  included  the  following: 

(1)  Copy  of  indictment  or  presentment  for  a  defendant  in  jail 

(Code,  sec.  7168,  and  note),  per  one  hundred  words S.         10 

(2)  Certified  copy  of  sentence  furnished  to  warden  of  peniten- 

tiary (Code,  sec.  7515),  per  one  hundred  words S.         10 

(3)  Certified  copies  and  statements  of  sentence  to  workhouse, 

for    superintendent    thereof,    and    for    the    county    judge 
(Code,  sec.  7420),  per  one  hundred  words 10 

Z7 .  For  a  transcript  of  a  record,  per  hundred  words.  .S.D.       10 

See  also  Code,  sec.  4564. 

1.  Clerk  must  be  paid  for  supplying  lost  transcript. — Where  the 
clerk  has  m.ade  out  one  transcript  of  the  record,  and  filed  same  with 
the  clerk  of  the  supreme  court,  which  is  lost,  he  cannot  be  compelled 
to  make  out  and  file  another  transcript,  without  the  payment  of  the 
legal  fee  therefor.     Telegraph  Co.  v.  Ordway,  8  Lea,  558. 

2.  Fees  and  costs  forfeited  on  account  of  bad  transcript. — The  clerk 
will  not  be  allowed  any  compensation  for  making  out  a  transcript  of 
the  record,  when  not  properly  done — as,  on  account  of  irregular  ar- 
rangement and  general  confusion,  or  where  the  venire  facias  is  omitted 
from  the  transcript,  or  where  badly  made  up.  State  v.  White,  5  Sneed, 
620,  621,  622;  McGavock  v.  Puryear,  6  Cold.,  44,  45;  Bass  v,  Shurer,  2 
Heis.,  216,  217;  Sible  v.  State,  3  Heis.,  137,  140;  Staunton  v.  Harris,  9 
Heis.,  579,  585;  Jones  v.  Sharp,  9  Heis.,  660,  665,  666;  Garwood  v. 
Cooper,  12  Heis.,  101,  103;  Maynard  v.  State,  9  Bax.,  226;  Telegraph 
Co.  V.  Ordway,  8  Lea,  560.  Clerk  of  circuit  or  criminal  court  may 
forfeit  all  his  costs  on  account  of  the  bad  transcript.  Sible  v.  State, 
3  Heis.,  140.     See  Code,  sees.  6394,  6395,  7217,  and  7218. 

3.  Fees  forfeited  for  failure  to  make  proper  entries. — By  failure  to 
make  the  proper  entries  as  required  by  sections  7217  and  7218  of  the 
Code,  the  clerk  shall  forfeit  all  tax  fees  and  costs  to  which  he  would 
otherwise  be  entitled.  Maynard  v.  State,  9  Bax.,  225,  226;  Maynard 
V.  State,  2  Shannon's  Cases,  279. 


340  Tenitessee  Tax  Digest. 

38.  For  affixing  seal  of  court  to  a  record .S.D.       50 

1.  Fees  for  affixing  seals  to  records. — For  affixing  the  seal  to  each 
certified  record  required  to  be  made  out,  the  clerk  is  entitled  to  the 
said  fee  of  fifty  cents.  He  was  entitled  in  this  case  to  fifty  cents  for 
each  of  three  seals — one  on  certified  judgment  to  sheriff,  one  for  court 
below,  and  one  for  the  certified  opinion.     State  v.  Self,  6  Bax.,  212. 

2.  Fees  included  in  this  provision. — Under  this  provision,  the  above 
fee  may  be  charged  for  the  following: 

(1)  Seal  of  court  to  transcript  on  appeal  to  supreme  court.  .  .  .S.         50 

(2)  Seal  of  court  to  transcript  for  warden  of  penitentiary  in  fel- 

ony cases S.         50 

(3)  Seal  of  court  to  other  records  or  instruments  when  required 

by  law  or  the  parties S.D.         50 

39.  For  motion  for  new  trial,  and  orders  thereon D.       25 

In  Burton  v.  State,  16  Lea,  135,  and  in  Hartman  v.  State,  2  Shan- 
non's Cases,  344,  it  was  held  that  the  fee  allowed  to  the  clerk  for  mo- 
tion for  a  new  trial,  and  the  fee  for  overruling  the  motion,  are  de- 
fendant's costs,  and  not  the  State's  costs.  The  same  rule  would  apply 
to  a  motion  in  arrest  of  judgment,  and  orders  thereon. — Ed. 

40.  For  entering  an  order  of  appeal,  and  taking  appeal 

bond S.       75 

41.  For  filing  the  record  or  papers  brought  up  from  a 

lower  court  for  the  correction  of  errors  (in  criminal 

cases  under  Code,  sec.  6971) 75 

43.  For  writs  of  error,  if  actually  issued 50 

44.  For  writs  of  certiorari 50 

45.  For  writ  of  supersedeas 50 

48.  For  making  out  and  entering  on  execution  docket 

each  bill  of  cost 50 

Fee  for  retaxing  costs  of  inferior  court  and  also  for  costs  in  su- 
preme court. — The  clerk  of  the  supreme  court  is  entitled  to  a  fee  of 
fifty  cents  in  each  retaxing  and  entering  on  the  execution  docket  the 
bill  of  costs  sent  up  from  the  inferior  court,  and  another  additional 
fee  of  fifty  cents  for  taxing  and  entering  the  bill  of  costs  accrued  in 
the  supreme  court.     Williams  v.  State,  3  Heis.,  313. 

49.  For  copying  bill  of  costs  on  back  of  execution 25 

51.  For  receiving  and  paying  over  all  taxes,  fines,  for- 
feitures, and  amercements,  two  and  a  half  cents  on 

the  dollar. 


Criminal  Costs — Compektsation  or  Officers.         341 

52.  For  each  probate  of  a  witness S.D.       05 

53.  For  each  witness  ticket,  to  be  paid  by  the  party  ap- 

plying for  the  same 05 

56.  For  transcript  of  judgment  and  bill  of  costs  for  comp- 
troller or  treasurer,  per  one  hundred  words S.       10 

1.  Costs  in  habeas  corpus  cases  paid  by  State  or  county,  when;  and 
clerk's  costs  shall  be  what.— In  habeas  corpus  cases,  where  the  costs 
are  not  adjudged  otherwise  than  against  the  State  or  county,  the  State 
must  pay  the  costs  when  the  charge  is  a  felony,  and  the  county,  when 
it  is  a  misdemeanor.  And  in  such  case  the  following  fees  should  be 
taxed  on  behalf  of  the  clerk: 

(1)  Filing  petition  (Code,  sec.  6388,  subsec.  7) 25 

(2)  For  taking  and  filing  affidavit  to  petition   (Code,  sec.  6388, 

subsec.  8)    , 25 

(3)  For  issuing  writ  (Co.de,  sec.  6388,  subsec.  7) 75 

(4)  Bill  of  costs  (Code,  sec.  6388,  subsec.  48) 50 

(5)  For  transcript  to  county  judge  (Code,  sees.  5540  and  5543) . .         25 
But  the  following  fees   should   not  be   taxed   against  the   State  or 

county : 

1.  For  judgment    75 

2.  For  order  to  certify   (Code,  sec.  6388,   subsec.   10;   Avery  v. 

State,  7  Bax.,  328) 25 

3.  For  certificate  (Perkins  v.  State,  9  Bax.,  3) 25 

4.  For  seal  (Code,  sec.  7595) 50 

Henderson  v.  Walker,  17  Pickle,  "229,  232,  233,  234.     See  Code,  sees. 

7619-7621,  7022.  5542-5545. 

2.  How  bills  of  cost  should  be  made  out. — All  items  in  bills  of  cost 
should  be  specifically  set  out  so  as  to  show  whether  such  items  are 
"State  cost,"  •' county's  cost,"  or  "defendant's  cost"  in  all  cases 
where  such  cost  may  have  been  made  either  by  the  State  or  the  de- 
fendant. Such  items,  for  instance,  as  subpoenas,  attachments,  probates 
of  witnesses,  continuances,  orders  on  minutes,  etc.,  should  show  af- 
firmatively whether  it  was  made  by  the  State  or  defendant.  The  ob- 
servance of  this  rule  will  expedite  the  final  payment  of  bills  of  cost 
by  the  comptroller. 

3.  Explanation. — The  fees  for  certain  specific  services  in  addition 
to  those  specifically  allowed  by  statute,  and  which  have  been  allowed 
by  decisions  of  the  supreme  court,  the  opinions  of  the  attorney-general, 
and  adopted  by  the  comptroller,  are  set  out  in  the  notes  as  services 
included  within  the  provisions  of  the  statute. 

Fees  marked  '*  .S."  are  "  State  cost,"  and  can  be  collected  from  the 
State  or  county,  in  proper  cases,  when  not  paid  by  defendants.  Fees 
marked  **  D."  are  "defendants'  costs,"  chargeable  to  the  defendants 
only,  and  can  in  no  case  be  collected  from  the  State  or  county  without 


342  Tennessee  Tax  Digest. 

a  special  judgment  of  the  trial  court.  See  Shannon's  Code,  sec.  7615. 
Fees  marked  *'  S.D."  are  "  State  costs,"  if  made  at  the  direction  and 
instance  of  the  State,  and  may  become  payable  by  the  State  or  county; 
but  if  such  costs  are  made  by  the  defendant,  then  he  alone  is  liable 
for  them,  and  not  the  State  or  county. 


COMPENSATION  OF  CIRCUIT  COURT  CLERKS. 

(1903,  ch.  255— effective  April  15,  1903.) 

Section  1.  Salaries. — The  circuit  court  clerks  of  the  State 
shall  be  paid  the  following  salaries  per  annum,  to  wit :  In  coun- 
ties having  a  population  of  fifteen  thousand  (15,000)  and  un- 
der, five  hundred  dollars  ($500)  ;  in  counties  having  a  popula- 
tion of  more  than  fifteen  thousand  (15,000)  and  less  than 
twenty  thousand  (20,000),  seven  hundred  and  fifty  dollars 
($750)  ;  in  counties  having  a  population  of  more  than  twenty 
thousand  (20,000)  and  less  than  thirty-five  thousand  (35,000), 
one  thousand  dollars  ($1,000)  ;  in  counties  having  a  population 
of  more  than  thirty-five  thousand  (35,000)  and  less  than  fifty 
thousand  (50,000),  twelve  hundred  and  fifty  dollars  ($1,250); 
in  counties  having  a  population  of  more  than  fifty  thousand 
(50,000)  and  less  than  sixty  thousand  (60,000),  fifteen  hundred 
dollars  ($1,500)  ;  in  counties  having  a  population  of  more  than 
sixty  thousand  (60,000)  and  less  than  one  hundred  thousand 
(100,000),  twenty-five  hundred  dollars  ($2,500);  in  counties 
having  a  population  of  more  than  one  hundred  thousand  (100,- 
000),  five  thousand  dollars  ($5,000),  the  population  of  the  same 
being  determined  by  the  federal  census  of  1900,  and  each  sub- 
sequent federal  census. 

Sec.  la.  Itemized  statement  of  fees. — Provided,  that  the  said 
clerks  shall  file  annually,  on  the  first  day  of  January,  an  item- 
ized statement  sworn  to  with  the  county  judge  or  chairman, 
showing  the  amount  of  fees  paid  into  their  respective  offices, 
and  in  all  counties  where  the  total  amount  of  such  fees  fail  to 
equal  the  salary  above  provided,  the  difference  between  the 
total  amount  of  said  fees  and  the  salary  above  provided  for 
each  particular  clerk  shall  be  paid  by  the  county  upon  a  war- 


Criminal  Costs — Compensation  of  Officers.         343 

rant  drawn  by  the  county  judge  or  chairman  out  of  the  county 
treasury. 

Sec.  2.  Fees  in  excess  of  salary  retained. — When  the  total 
amount  of  fees  exceeds  the  salary  as  hereinbefore  regulated, 
the  said  clerks  shall  be  allowed  to  retain  such  excess. 

FEES  OF  SHERIFFS  IN  CRIMINAL  CASEs! 
6402  (4564)  5316.  Fees  of  sheriff.— The  sheriff  is  allowed  to 
demand   and  receive  for  the   following  services  the  fees   at- 
tached : 

1.  For  executing -every  capias,  summons,  or  other  lead- 

ing process    $1  00 

Fee  for  executing  justice's  warrant  in  criminal  cases. — The  fee  al- 
lowed an  officer  for  executing  a  justice's  warrant  in  a  criminal  case  is 
regulated  by  this  subsection,  and  is,  therefore,  one  dollar.  Subsection 
26  hereof  applies  only  in  civil  cases.     Burton  v.  State,  16  Lea,  135. 

2.  For  returning  any  of  the  above  writs  not  found 25 

3.  For  every  bail  bond 25 

This  fee  State's  cost. — The  sheriff's  fee  for  taking  bail  bond  is 
State's  cost,  and  the  State  or  county  must  pay  same,  where  the  defend- 
ant is  acquitted,  or,  if  convicted,  is  insolvent.  Burton  v.  State,  16  Lea, 
132;  Acts  1897,  ch.  20. 

5.  For  serving  a  subpoena  for  each  witness 25 

6.  For  returning  same  not  found,  for  each 10 

7.  For  serving  every  scire  facias 1  00 

8.  For  returning  same  not  found -25 

9.  For  commitment  and  release 50 

10.  For  summoning  jurors  of  a  regular  venire,  for  each 

juror  summoned,  to  be  paid  by  county  (2d  ex.  ses., 
1882,  ch.  11). ; 15 

11.  For  special  venire  by  order  of  court,  each  juror  sum- 

moned, to  be  paid  by  the  county  (lb.) 05 

Fees  for  special  venire. — If  a  special  venire  is  ordered  during  the 
term  of  the  court  by  the  judge  for  the  trial  of  any  cause,  the  sheriff 
is  entitled  to  five  cents  for  each  juror  summoned,  and  his  compensation 
is  not  confined  to  those  accepted  on  the  jury.     Smith  v.  State,  6  Bax., 


344  Tennessee  Tax  Digest. 

537.  This  case  was  determined  when  the  law  allowed  fifteen  cents 
instead  of  five  cents,  but  the  principle  established  is  the  same.  This 
case  was  overruled  by  Girdner  v.  State,  7  Lea,  435;  but  the  act  of  1882, 
2d  ex.  ses.,  ch.  11,  was  passed  to  obviate  this  latter  case,  and  to  make 
the  fee  five  cents  instead  of  fifteen  cents. 

12.  For  summoning  each  justice  and  juror 25 

15.  For  serving  and  attending  any  person  on  writ  of  ha- 
beas corpus,  each  day  (see,  also,  subsections  40, 
41)    2  00 

17.  For  summoning  a  garnishee.  . '. 50 

18.  For  levying  an  execution  on  property 1  00 

19.  For  collecting  money  on  execution,  on  the  first  hun- 

dred    4  00 

20.  For  every  hundred  over  one  and  not  exceeding  three .   3  00 

21.  For  every  hundred  over  three 2  00 

22.  For   keeping  each   head   of   horses,   mules,   or  jacks 

levied  on  by  execution  or  attachment,  per  day 25 

23.  For  each  head  of  cattle,  per  day 05 

24.  For  furnishing  bill  of  fees,  when  required,  and  receipt 

therefor   (section  457)    12^ 

25.  For  each  day's  attendance  on  court 2  00 

Sheriff's  fee  for  each  day's  attendance  on  court. — The  sheriff  is 
entitled  to  two  dollars  per  day  for  each  day's  attendance  on  court; 
and  where  he  has  only  been  paid  one  dollar  and  fifty  cents  per  day, 
he  is  entitled  to  the  additional  compensation  of  fifty  cents  per  day, 
and  may  recover  the  same  in  a.  suit  therefor  against  the  county,  not- 
withstanding the  fact  that  he  collected  and  received  the  amount  al- 
lowed at  the  rate  of  one  dollar  and  fifty  cents  per  day.  Collier  v. 
Montgomery  Co.,  19  Pickle.  705,  717,  718;  Connors  v.  Shelby  Co.,  5 
Cates,  177,  181. 

26.  For  serving  justice's  warrant,  each  defendant 50 

Applies  to  civil  cases  only. — This  provision  applies  to  civil,  and  not 
criminal,  cases.  Subsection  1  prescribes  the  fee  in  criminal  cases. 
Burton  v.  State,  16  Lea,  135. 

27.  All  sheriffs  or  officers  conveying  prisoners  arrested  in 

this  State  on  a  magistrate's  warrant,  capias,  or  oth- 
er leading  process,  from  one  county  to  another,  or 
for  conveying  prisoners  to  supreme  court,  or  for 
conveying  prisoners  from  one  county  to  another  for 
safe-keeping,  or  for  conveying  prisoners  to  the  asy- 


Criminal  Costs — Compensation  of  Officers.         345 

lum  for  the  insane,  under  criminal  indictment,  shall 
receive,  as  compensation  for  their  services,  and  they 
shall  be  entitled  to  no  other  compensation  what- 
ever for  said  services,  per  mile  each  way,  going  and 
returning,  for  the  trip,  regardless  of  the  number  of 
prisoners  (1891,  ch.  144,  sec.  1) 08 

Before  this  statute,  the  sheriff  was  entitled  to  his  mileage  for  each 
prisoner  carried  on  the  one  trip.  Evans  v.  State,  1  Pickle,  269.  See 
also  State  v.  Henderson,  15  Lea,  276,  277;  Roberson  v.  State,  16  Lea, 
133.     To  obviate  these  decisions,  this  statute  was  doubtless  passed. 

28.  For  each  guard  actually  and  necessarily  employed, 

not  exceeding  one  for  each  prisoner,  per  mile  each 
way  for  their  services,  going  and  returning  (lb.) ;  .       05 

29.  For  each  prisoner,  per  mile  one  way,  or  the  distance 

actually  traveled  with  the  prisoner  (lb.) 03 

Jail  guards. — For  compensation  and  expenses  of  jail  guards,  see 
Code,  sees.  7377-7379. 

30.  For  carrying  to  prison  and  guarding  defendant  ar- 

rested by  justice's  warrant,  each  day 1  00 

1.  Fee  allowed  for  "  one  night."— This  fee  is  allowed  for  "  guarding 
one  night,"  a  night  being  a  reasonable  fraction  of  a  day.  Roberson  v. 
State,  16  Lea,  133. 

2.  A  reasonable  part  of  a  day  required. — To  come  within  this  pro- 
vision, there  must  be  a  guarding  for  a  reasonable  part  of  a  day,  ren- 
dered necessary  by  the  circumstances.     Burton  v.  State,  16  Lea,  136. 

3.  Guard  must  be  an  officer  or  employed  by  a  named  officer. — The 

fees  to  guards  are  allowed  to  officers  in  charge  of  prisoners,  and  it 
should  appear  that  the  person  for  whom  the  fee  is  taxed  is  an  officer, 
or  a  guard  employed  by  a  named  officer.     Burton  v.  State,  16  Lea,  136. 

4.  No  fee  "  for  guarding  to  jail "  without  more. — An  item  in  a  bill 
of  cost  of  one  dollar  to  an  officer  ''  for  guarding  to  jail  "  is  not  war- 
ranted by  this  provision  or  any  other.     Burton  v.  State,  16  Lea.  136. 

31.  For  conveying  a  convict  to  the  penitentiary,  for  every 

twenty-five  miles  he  may  necessarily  travel  in  go- 
ing and  returning 3  00 

32.  For  each  guard  ^   ^^ 


346  Tennessee  Tax  Digest. 

33.  For  each  convict 1  00 

34.  If  the  convict  is  conveyed  by  the  sheriff,  by  railroad, 

the  compensation  to  the  sheriff  shall  be  for  himself 
eight  cents  a  mile,  for  each  guard  six  cents,  and  for 
each  convict  five  cents  per  mile,  going  and  return- 
ing. In  this  case,  also,  one  of  the  guards  is  dis- 
pensed with,  unless  otherwise  ordered  by  court. 

See  sec.  6403. 

35.  For  executing  every  condemned  person,  including  ev- 

ery necessary  expense  and  service 30  00 

This  fee  to  be  paid  by  the  State,  when. — This  fee  should  be  taxed 
and  paid  "as  other  costs;  and  where  it  cannot  be  collected  out  of  the 
estate  of  the  person  executed,  the  same  should  be  paid  by  the  State 
just  as  other  costs  are  paid  in  cases  of  insolvency  of  defendants  or 
return  of  nulla  bona.     Opinion  of  Attorney-General  Gates. 

40.  For  conveying  a  prisoner  before  a  judge  on  a  writ  of 

habeas  corpus,  per  mile,  going  and  returning  (1859- 

60,  ch.  101,  sec.  1)... 10 

See  subsec.  27  hereof. 

41.  For   guards,   not   exceeding  two   for   each   prisoner, 

each,  per  mile,  going  and  returning  (lb. ;  see,  also, 
subsecs.  15,  28) 05 


EXPENSES  FOR  BRINGING  BACK  ABSCONDING 
CRIMINALS. 

(1901,  ch.  96— effective  March  11,  1901.) 

Section  1.  Expenses  to  be  paid  by  county  judge  or  chair- 
man, when. — When  a  warrant  shall  be  sworn  out  before  any 
justice  of  the  peace  of  this  State,  or  any  indictment  returned 
by  a  grand  jury,  charging  any  person  with  a  felonious  crime 
above  the  grade  of  petit  larceny,  and  such  person  shall  have 
absconded  beyond  the  borders  of  this  State,  the  county  judge 
or  chairman  of  county  court  of  such  county  in  which  said 
crime  shall  have  been  committed  shall  pay  to  the  sheriff  of 
such  county,  who  shall  have  gone  for  such   person   and  re- 


Criminal  Costs — Compensation  of  Officers.         347 

turned  with  him  or  her  to  such  county,  three  cents  per  mile 
for  each  mile  necessarily  traveled  in  going  and  coming,  and 
also  his  other  actual  and  necessary  expenses,  the  whole  in 
no  event  to  exceed  the  sum  of  $75;  provided,  that  the  com- 
pensation hereby  fixed  shall  apply  only  to  mileage  and  ex- 
penses outside  the  State,  and  for  the  distance  inside  the  State 
going  and  coming  the  same  mileage  shall  be  taxed  in  the  bill 
of  costs  as  is  allowed  for  carrying  prisoners  arrested  in  this 
State ;  and  the  receipt  of  such  sheriff  so  returning  such  person 
charged  with  a  felonious  crime  shall  be  a  voucher,  for  the 
amount  thereof,  of  such  chairman  or  county  judge  in  his  set- 
tlement with  the  county;  provided,  that  no  designation  by  the 
chairman  of  the  county  court  or  county  judge  shall  be  neces- 
sary to  authorize  the  sheriflf  to  act  and  draw  pay  under  this 
act,  and  that  the  chairman  of  the  county  court  or  county  judge 
shall  have  no  power  to  designate  any  other  person.  (1905, 
ch.  447.) 

Sec.  2.  Itemized  and  sworn  statement  of  expenses  to  be 
made. — Such  sheriiT  or  other  officer  so  designated  by  the 
county  judge  or  chairman  shall  make  out  an  itemized  state- 
ment of  his  actual  and  necessary  expenses  and  swear  to  same 
before  he  shall  be  paid  such  expenses. 

Expense  of  bringing  back  absconding  criminals  from  beyond  lim- 
its of  State  not  chargeable  to  State,  but  to  counties,  when. — The  State 
is  not  chargeable  with  the  costs  or  expenses  for  bringing  back  ab- 
sconding criminals  from  beyond  the  limits  of  the  State;  but  in  certain 
cases,  as  provided  by  Acts  1901,  ch.  96,  as  amended  by  Acts  1905,  ch. 
447,  the  county  is  required  to  pay  such  costs.  Opinion  of  Attorney- 
General  Cafes. 

6403   (4564d)   5317.  Conveying  prisoners  to  penitentiary. — 

Sherififs  or  other  county  officers  conveying  convicts  to  the  pen- 
itentiary shall  be  allowed  pay  and  mileage  only  for  the  guards 
who  actually  accompany  the  prisoners,  and  pay  and  mileage 
shall  only  be  received  for  one  guard  for  each  prisoner.  (1870- 
71,  ch.  6.) 


34^  Tennessee  Tax  Digest. 

Other  statutes  noted,  and  operation  limited. — See  Code,  sections 
7630-7634,  for  fuller  provisions  as  to  costs  for  conveying  convicts  to 
penitentiary.  But  see  Code,  sections  7239-7246,  devolving  this  duty 
upon  the  appointee  of  the  board  of  prison  commissioners,  and  shov^- 
ing  that  the  sheriff  can  perform  this  duty  only  upon  the  default  of 
such  appointee. — Ed. 

FEES  OF  CORONERS. 

6407  (4569)  5320.  Fees  same  as  those  of  sheriff.— The  cor- 
oners in  this  State  are  allowed  to  demand  and  receive  the  same 
fees  as  the  sherififs  for  similar  services. 

6408  (4570)  5320.  Each  inquisition. — They  are  also  entitled 
to  demand  and  receive,  for  each  inquisition,  five  dollars. 


FEES  OF  CONSTABLES. 

6409  (4571)  5321.  Same  fees  as  sheriff. — Constables  are  en- 
titled to  demand  and  receive  the  same  fees  as  sherifTs  for  sim- 
ilar services  performed  by  them  according  to  law,  where  not 
expressly  modified  in  this  article. 

6410  (4572)  5322.  Also  fees  as  follows. — They  are  entitled 
to  demand  and  receive  for  services  as  follows: 

8.  For  attending  on  grand  jury,  or  waiting  on  court,  per 

day $2  00 

1.  Statutes  amended  and  repealed. — By  the  act  of  1866-67,  ch.  3,  and 
the  act  of  1867-68,  ch.  14,  justices  were  entitled  to  $2  per  diem  w^hile 
attending  quarterly  courts,  and  jurors  $2  per  diem  while  attending  any 
of  the  courts.  The  said  act  of  1866-67,  ch.  3,  was  so  amended  by  act 
of  1867-68,  ch.  67,  sec.  1,  as  to  allow  ofificers  serving  courts  a  like  per 
diem.  The  said  acts  of  1866-67,  ch.  3,  and  of  1867-68,  ch.  14,  were  so 
amended  by  act  of  1875,  ch.  42,  as  to  read  as  set  out,  which  allows  the 
justices  and  jurors  only  $1.50  per  diem. 

2.  Constable  allowed  two  dollars  per  day  for  waiting  on  grand  jury, 
but  nothing  extra  for  serving  subpoenas. — A  constable  waiting  on  the 
grand  jury  is  entitled  to  two  dollars  for  each  day  on  which  he  per- 
forms any  bona  fide  services  for  the  grand  jury,  such  as  serving  sub- 
poenas, whether  the  grand  jury  is  actually  in  session  or  has  tempo- 
rarily adjourned;  but  this  compensation  covers  all  services,  including 
the  service  of  subpoenas.  Connors  v.  Shelby  Co.,  5  Cates,  177.  See 
also  Collier  v.  Montgomery.  19  Pickle,  705.  717.  718. 


Criminal  Costs — Compensation  of  Officers.         349 
FEES  OF  JAILERS. 

6412  (4574)  5323.  Fees  of  jailer.— The  several  jailers  in  this 
State  are  entitled  to  demand  and  receive  the  follov^ing  fees 
for  services: 

1.  For  each  prisoner  for  whom  he  provides  good,  whole- 

some water,  diet,  and  bedding,  each  day  (1875,  ch. 

43,  sec.  1) . .  .$    40 

2.  For  each  turnkey   (lb.)    1  00 

Only  two  turnkeys  shall  be  allowed  for  each  prisoner;  no 

allowance  shall  be  made  to  jailers  by  county  courts,  unless  a 
committee  of  three  justices,  to  be  appointed  by  the  county 
court,  shall  have  reported  to  the  said  court  that  the  jailer  has 
complied  with  the  provisions*  of  this  article  in  reference  to  food, 
water,  and  bedding.     (lb.) 

Acts  1865-66,  ch.  27,  was  repealed  byActs  1875,  ch.  43,  sec.  2. 

6413  (4574b)  5324.  For  feeding  witnesses,  forty  cents  per 
day. — Jailers  shall  be  allowed  the  same  fees  for  keeping  wit- 
nesses committed  to  jail  under  section  7030  of  this  Code  as 
they  are  allowed  by  section  6412  for  keeping  prisoners,  the 
same  to  be  taxed  in  the  bill  of  costs  and  paid  in  the  same  man- 
ner as  other  costs  in  the  same  cases.     (1859-60,  ch.  121.) 

COMPENSATION  OF  WITNESSES— CODE  PROVISIONS. 

5617  (3829,  3830,  3830a)  4582.  Per  diem,  mileage,  tolls,  and 
ferriage. — Witnesses  in  courts  of  record  shall  receive  a  com- 
pensation of  one  dollar  per  day  for  each  day's  necessary  at- 
tendance;  and  when  they  reside  at  a  greater  distance  than 
ten  miles,  four  cents  per  mile  for  going  to  and  returning  from 
court,  and  tolls  and  ferriages  as  allowed  by  law ;  but  mileage 
and  ferriage  shall  be  allowed  only  for  one  trip  going  and  re- 
turning during  the  term  of  any  court,  unless  the  witness  is 
discharged  by  the  parties,  to  return,  and  does  return,  upon  a 
given  day.     (1859-60,  ch.  22.) 

Are  witnesses  entitled  to  tolls?— In  section  3829  of  the  Code  of  1858, 
witnesses  are  entitled  to  tolls,  while  in  Acts  1859-60,  ch.  22,  no  pro 


350  Tennessee  Tax  Digest. 

vision  is  made  for  tolls.  The  language  of  this  section  as  above  printed 
is  that  of  said  Acts  1859-60,  ch.  22,  with  the  exception  that  the  words 
"  and  tolls  "  are  interpolated.  This  is  done,  because  the  same  were 
in  said  section  3829  of  the  Code  of  1858,  and  the  said  Acts  1859-60,  ch. 
22,  purported  to  increase  the  pay  of  witnesses;  and  not  to  retain  these 
words  would  be  to  lessen  the  compensation  of  witnesses  to  that  extent. 
But  this  question  is  not  free  from  doubt,  and  it  may  be  that  witnesses 
are  not  entitled  to  tolls  under  this  statute.  Witnesses  under  sections 
5618  and  5619  of  the  Code  are  entitled  to  tolls. 

5618  (3830b)  4583.  Attendance  in  another  county. — All  wit- 
nesses attending,  under  summons,  any  court  of  record  in  any 
county  in  this  State  other  than  the  county  in  which  said  wit- 
ness or  witnesses  live  shall  be  entitled  to  the  sum  of  one  dol- 
lar and  a  half  per  day  for  such  attendance,  and  five  cents  per 
mile  for  every  mile  traveled  in  going  to  and  returning  from 
such  court,  and  all  necessar}^  tolls  and  ferriage.  (1867-68,  ch. 
11,  sec.  2.) 

See  Acts  1897,  ch.  20,  sec.  1,  subsec.  3,  last  part,  and  note  6  there- 
under, ante,  p.  320. 

5619  (3831,  3831a)  4584.  Before  justice.— Every  witness 
summoned  before  a  justice  of  the  peace  is  entitled  to  fifty  cents 
for  each  day's  attendance ;  and  when  summoned  to  attend  in 
another  county  from  that  of  his  own,  shall  be  entitled  to  five 
cents  per  mile  for  every  mile  in  going  to  and  returning  from 
said  county,  and  all  necessary  tolls  and  ferriage.  (1843-44,  ch. 
112,  sec.  1 ;  1867-68,  ch.  11,  sec.  1.) 

5621  (3833)  4586.  When  probate  of  attendance  taken.— The 
clerks  of  the  different  courts  in  this  State  may  take  probate  of 
witnesses'  attendance  at  any  time  between  the  commencement 
and  the  final  decision  of  the  cause,  either  in  vacation  or  in 
term  time.     (1845-46,  ch.  164,  sec.  1.) 

See  Code,  sec.  7369. 

1.  Witness  not  legally  subpcjenaed. — Witnesses,  attending  without 
being  legally  subpoenaed,  are  not  entitled  to  prove  their  attendance 
and  have  it  taxed  in  the  bill  of  costs,  but  must  look,  for  their  compen- 
sation, to  the  party  requesting  their  attendance  as  witnesses.     Hopkins 


Criminal  Costs — Compensation  of  Officers.         351 

V.  Waterhouse,  2  Yer.,  230;  State  v.  Lacy,  3  Hum.,  227,  note;  Moore 
V.  McLemore,  2  Shannon's  Cases,  161;  Lancaster  v.  State,  3  Lea,  655. 
And  their  attendance  and  mileage  must  be  proved  in  open  court. 
State  V.  Lancaster,  3  Lea,  654,  655. 

2.  Presumption  of  subpoena  from  proof  of  attendance.— Where  the 

attendance  has  been  proved,  the  presumption  is  that  the  witness  wras 
subpoenaed,  although  the  process  cannot  be  found.  But  if  the  court 
is  satisfied  that  he  was  not  subpoenaed,  his  costs  should  be  stricken 
out.  A  memorandum  of  the  attendance  of  witnesses,  kept  by  the 
clerk,  may,  it  seems,  be  looked  to  by  the  court.  Hopkins  v.  Water- 
house,  2  Yer.,  323,  324,  325;  Moore  v.  McLemore,  2  Shannon's  Cases, 
161;  Burson  v.  Mahoney,  6  Bax.,  306,  307. 

3.  Witness  must  elect  in  which  case  he  will  have  mileage  and  fer- 
riage.— Where  a  witness  is  entitled  to  and  allowed  mileage  and  fer- 
riage in  one  case  only,  he  must  elect  in  which  case  he  will  have  it, 
and  prove  as  to  mileage  and  ferriage  in  that  case  alone.  Hopkins  v. 
Waterhouse,  2  Yer.,  323,  324.  • 

4.  Attendance  proven,  though  compelled  to  attend  court  for  other 
business. — A  witness  is  entitled  to  prove  his  attendance,  although  he 
was  a  party  to  another  suit,  which  would,  of  itself,  have  compelled 
him  to  attend  court.  Hopkins  v.  Waterhouse,  2  Yer.,  323,  325.  A 
party  to  a  suit  is  not  entitled  to  compensation  as  a  witness.  Grub  v. 
Simpson,  6  Heis.,  92. 

5.  But  one  attendance,  though  summoned  by  both  parties. — Wit- 
ness summoned  by  both  parties  is  entitled  to  but  one  attendance. 
Hopkins  v.  Waterhouse,  2  Yer.,  230. 

7366  (5391)  6233.  As  in  civil  cases. — AU  w^itnesses  appearing 
for  the  State  on  a  subpoena,  either  before  a  magistrate  or  the 
grand  jury,  or  on  an  indictment  found,  are  entitled  to  the  same 
compensation  for  their  attendance  as  in  civil  cases.  (1855-56, 
ch.  63,  sec.  2.) 

7367  (5392)  6234.  Witnesses  before  grand  jury.— The  com- 
pensation of  a  witness  summoned  before  a  grand  jury,  where 
no  indictment  is  found  upon  his  evidence,  shall  be  paid  by  the 
county  in  which  he  is  summoned.     (lb.) 

1.  Judgment  against  State  for  costs  on  ignored  indictment  reviewed 
by  appeal  or  writ  of  error  only. — Where  an  indictment  is  ignored  by 
the  grand  jury,  and  judgment  is   rendered  against  the  State  for  the 


352  Tennessee  Tax  Digest. 

costs,  including  that  of  the  witnesses  attending  in  obedience  to  sum- 
sons,  in  pursuance  of  an  order  indorsed  on  the  indictment,  a  motion 
will  not  lie  at  the  next  term  for  judgm.ent  against  the  county  for  these 
costs.  If  such  judgment  against  the  State  is  erroneous,  it  can  only 
be  reviewed  by  the  supreme  court  upon  appeal  or  writ  of  error,  and  it 
cannot  be  reviewed  upon  appeal  from  the  judgment  on  such  motion 
refusing  to  tax  the  county  with  the  costs.  State  v.  Dickson,  2  Shan- 
non's Cases,  486. 

2.  County,  and  not  State,  is  liable  for  witness  fees  on  ignored  in- 
dictrrent. — Compensation  of  witnesses  before  the  grand  jury,  where 
no  indictment  is  found  upon  their  evidence,  shall  be  paid  by  the 
county,  and  not  the  State,  though  the  charge  is  a  felony.  State  v. 
Treadway,  3  Lea,  55;  State  v.  Green,  16  Lea,  22,  23. 

7368  (5393)  6235.  Two  cases. — No  witness  can  prove  attend- 
ance at  any  one  term  of  the  court  in  more  than  two  criminal 
cases.     (1843-44,  ch.  215,  sec.  6.) 

See  Code,  sec.  5622;  Acts  1903,  ch.  100,  as  to  civil  cases. 

1.  Statute  enforced. — It  makes  no  difference  about  the  length  of 
the  term,  nor  that  the  cases  were  tried  at  different  times  during  the 
term.     State  v.  6'Haver,  15  Lea,  47. 

2.  Attendance  in  one  case  only  before  statute. — Before  statute  al- 
lowing attendance  in  more  than  one  case,  witnesses  were  allowed  their 
attendance  in  one  case  only.  Hopkins  v.  Waterhouse,  2  Yer.,  323, 
324;  State  v.  O'Haver,  15  Lea,  47,  48. 

7369  (5394)  6236.  Probate  of  attendance.— He  shall  prove  his 
attendance,  in  open  court,  by  oath,  before  the  clerk,  that  he  has 
not,  directly  or  indirectly,  procured  himself  to  be  summoned 
as  a  witness ;  that  he  was  legally  summoned  on  behalf  of  the 
State,  and  has  verily  attended  the  court  as  a  witness  the  num- 
ber of  days  claimed. 

See  Code,  sec.  5621. 

Statute  enforced.— This  statute  must  be  rigidly  enforced.  If  not 
complied  with,  the  taxed  fees,  mileage,  and  tolls  of  the  witnesses  may 
be  stricken  out  on  motion.     Lancaster  v.  State,  3  Lea,  654,  655. 

7640  6481.  Witness  fees  allowed.— No  fees  shall  be  allowed 
witnesses  for  attendance  on  any  other  day  or  days  than  those 


Criminal  Costs — Compensation  of  Officers.  353 

fixed  in  the  subpoena  or  in  said  orders  of  court.  Not  more 
than  tliree  days'  attendance  shall  be  taxed  in  any  one  week 
in  favor  of  any  one  witness  in  one  case,  excepting  witnesses 
attending  from  other  counties,  unless  required  to  remain  more 
than  three  days  by  order  of  the  court.     (lb.) 

7641  (5597)  6482.  Subpoena,— The  clerk  shall  issue  no  sub- 
poena for  a  witness  except  such  as  are  so  marked  or  subse- 
(|Uently  directed  by  the  district  attorney,  in  writing,  to  be  sum- 
moned. 

See  Code,  sec.  7359. 

7642  (5598)  CAK^.  Certificate.— The  district  attorney  and 
judge  shall  certify  the  attendance  of  no  witness  against  the 
State,  except  such  as  shall  be  so  indorsed  or  subsequently  di- 
rected by  the  district  attorney,  in  writing,  to  be  summoned, 
nor  without  actual  inspection  of  the  orders. 

7643  (5599)  6484.  Comptroller.— The  comptroller  shall  issue 
no  warrant  for  the  payment  of  costs  of  witnesses,  unless  the 
certificate  of  the  judge  and  district  attorney  show  that  such 
inspection  took  place. 

7648  (5604)  6489.  Witness.— Witnesses  who  live  within  ten 
miles  of  the  court  can  only  claim  one  day's  attendance  before 
the  grand  jury,  unless  longer  retained  by  order  of  the  court. 
(Id.,  sees.  2,  4.) 

7649  6490.  Number  witnesses  allowed  before  justices  and 
recorders. — No  justice  of  the  peace,  or  mayor,  or  recorder  of 
an}'  incorporated  city  or  town,  shall,  in  misdemeanor  causes, 
have  the  right  to  tax  against  the  county  the  costs  either  for 
issuing  subpoena,  service,  for  jof]  the  same,  or  attendance  of 
more  than  four  witnesses,  unless,  before  issuing  of  the  sub- 
ptiena,  it  shall  appear  by  affidavit  of  the  prosecutor,  person 
aggrieved,  or  some  other  party,  that  such  additional  witnesses 
are  necessary,  which  affidavit  shall  be  filed  with  the  papers  in 
the  cause;  and  in  case  the  defendant  is  bound  over,  or  the 
cause  appealed  to  the  circuit  court,  such  affidavit  shall  be  filed 
with  the  papers  in  such  court.      (1881,  ch.  116.) 


INDEX. 

ABSCONDING  CRIMINALS.    ' 

Expense  for  bringing  back  (sees.  1,  2,  n.) 346,  347 

ABSTRACT  COMPANIES. 

Privilege  taxes  for  pursuing  the  business  (sec.  4) 19 

Lawyers  not  taxed  for  furnishing  abstracts,  when;  but  their 
connection  with  firms  and  corporations  does  not  exempt  such 
firms  and  corporations,  when  (n.) 19 

ACTUAL  CASH  VALUE. 

Terms  defined  (sec.  4) 118 

All  property  to  be  assessed  at  (sees.  4,  6  (3)  (4),  n.  1) 118,  120 

ADVERTISEMENT. 

Of  land  for  sale  for  taxes;  form  of  notice;  four  weekly  inser- 
tions  (sec.  50) 214,  215 

Of  tax  sales  to  be  shown  (n.) 215 

Of  delinquent  land  for  taxes  of  1906  and  all  other  years  (sec.  74)  245 
Of   railroad,    telegraph,   and    telephone    properties    for    sale    for 
taxes    (sec.   16) '. 276 

ADVERTISING  COMPANIES. 

Privilege  taxes  against  (sec.  4) * 19 

AMUSEMENTS. 

See  Circuses  and  Menageries. 

ANNUITIES. 

Carlisle  Annuity  Table,  showing  the  present  value  of  a  life  an- 
nuity of  one  dollar,  at  six  per  cent,  interest,  at  any  age  from 
birth  to  100  years  (n.  3) 101 

Table  showing  present  value  of  an  annuity  certain  of  $1  pay- 
able at  the  end  of  each  year  for  any  number  of  years  not  ex- 
ceeding 40,  discounting  at  the  rate  of  six  per  cent,  compound 
interest   (n.  8) 103 

APPEALS. 

From  county  to  circuit  court  as  to  inheritance  taxes  (sees.   12, 

14d,  15b)  98,  106,  107 

Cause  heard  de  novo  in  circuit  court  (sees.  12,  15b) 98,.  107 

From  back  assessments  must  be  tried  within  ten  days  (n.) 174 

From  back  assessments  to  have  precedence  (sec.  818) 174 

12 


356  Index. 

From  county  trustees  and  county  court  clerks  to  State  board  of 
equalization   (sec.  37   (5d)) 192 

State  board  of  equalization  to  hear  appeals  from  back  assess- 
ments or  reassessments  made  by  county  trustees  and  county 
court  clerks;  appeals  to  be  perfected  and  heard,  when  (sec. 
37   (11))    - 196 

Without  bill  of  exceptions  does  not  act  as  a  supersedeas  where 
the  judgment  is  for  a  penalty  less  than  death  or  imprison- 
ment for  life  (sec.  7629a) 324 

APPRAISER  UNDER  INHERITANCE  TAX  LAW. 

To  be  appointed  by  county  court  clerk;  his  duties  (sec.  12) 98 

Guilty  of  misdemeanor,  when  (sec.  13) 104 

Oath  and  compensation  of  (sec.  23) Ill 

ARTISTS  AND  PHOTOGRAPHERS. 

Privilege  taxes  against  (sec.  4) 20 

ASSESSMENT  FOR  TAXATION. 

Made  how  often  (sec.  3) 118 

At  actual  cash  value  (sec.  4) 118 

Basis  of  (sec.  5) 118-120 

Of  real  estate  must  show  what  (sec.  6) 120,  121 

Rules  governing  in  assessment  of  real  estate;   parol  testimony 

to  supply  description  (sec.  7) 121 

Personalty    to    be    assessed    under    what    classification     (sees. 

8-8b)    121-123 

To  be  made  upon  failure  to  fill  out  and  return  schedule  (sec.  12e)   132 
Names  to  be  noted  as  assessed  without  schedule,  and  notice  to 

taxpayer  noted   (sec.   12f) 132 

Such  assessment  is  conclusive  against  taxpayer  not  appearing 

before  assessor  or  board  of  equalization  (sec.  12g) 133 

Separately  and  in  rotation  in  districts  or  wards  (sec.  13) 134 

New  county  assessment  to  be  copied  for  old  county  to  pay  debt 

or  interest  in  old  county  (sec.  13a) 134 

Power  of  county  judge  or  chairman  to  cite  and  examine  fidu- 
ciary upon  failure  to  return  schedule  and  to  make  assess- 
ment   (sec.    17) 137 

Assessment  list  to  be  returned  to  county  court  clerk,  when;  rec- 
ords of  his  office  (sec.  18) 137 

Error  in  transcription  corrected  by  certificate  of  assessor  (sec. 

20d) 139 

Assessment  schedule  to  be  returned  under  oath  by  president  or 

chief  ofilcer,  and  to  show  what  (sec.  21a) 141 

Remedy  of  taxpayers  for  disproportionate  assessments  (n.) 194 

County  trustee  to  assess  escaped  property,  when,  and  report  it 
as  "picked  up"  taxes;  assessments  limited  to  current  year 
and  for  three  years  preceding  (sec.  38) 200 


Index.  357 

Must  show  items  and  amounts  in  dollars  and  cents;  mere  fig- 
ures without  more  are  insufficient,  and  render  sale  void  (n.  5) .  217 

To  owner  of  redemption  after  tax  sale  (sec.  54b) 218 

Description  in,  and  in  tax  sales  (n.  4) 234 

ASSESSMENT  LAW. 

See  General  Assessment  Law. 

ASSESSMENT  OF  RAILROAD,  TELEGRAPH,  AND  TELE- 
PHONE PROPERTIES  FOR  TAXES,  AND  COLLECTION 
THEREOF. 

Office  of  State  tax  assessors  created  (sec.  1) 265 

Appointment  and  qualification   (sec.   la) 265 

Oath    (sec.   lb) 265 

Compensation  and  expenses   (sec.   Ic) 266 

Organization;  secretary  and  his  pay  (sec.  Id) 266 

Pay  limited  (sec.  le) 266 

Quorum   (sec.   If) 266 

Corporations  to  file  schedule  (sec.  2) 267 

Railroad  schedules  (sec.  2a) 267 

Telegraph  and  telephone  schedules   (sec.  2b) 267 

Schedules  to  be  verified  and  filed;  penalty  for  failure  (sec.  3)...  268 

Comptroller  to  furnish  schedules  (sec.  4) 268 

Valuation  of  property,  how  ascertained;  power  to  examine  wit- 
nesses and  books,  etc.  (sec.  5) 268 

Perjury;    failure    of    witness    to    attend   is    a    misdemeanor;    fine 

(sec.  5a)   269 

Road  and  lines  include  what  (sec.  6) 269 

Distributable  property  denned,  and  assessed,  how  (sec.  7)......  269 

Bonds  owned  by  railroads  are  assessable  as  distributable  prop- 
erty; back  assessments  and  reassessments  to  be  made  by  rail- 
road commissioners   (n.   1) 270 

Same  rule  applicable  to  telegraphs  and  telephones  (n.  2) 270 

Separate  valuations  on  certain  parts  of  roads  (n.  3) 27.0 

Roadbed,  franchise,  and  superstructure  assessed  together  (n.  4) .  270 
Right    of   way    and    franchise    of    street    railway,    etc.,    how    as- 
sessed  (n.  5) 270 

Distributable  propert}'-,  how  valued   (n.  6) 270 

Distributable  method  of  assessing  railroads  approved  (n.  7) . . . .  270 

Exemption  of  $1,000  allowed  but  once   (n.  8) 271 

Distributable  railroad  property  includes  what  (n.  9) . . ., 271 

Localized  railroad  property  includes  what  (n.  10) 212 

Mileage  basis  of  valuation;  elements  of  valuation  to  be  con- 
sidered (n.  11) 212 

Localized  property  defined  and  assessed,  how  (sec.  8) 272 

Minutes  to  be  kept;  reports,  documents,  and  proof  to  be  filed 

(sec.  9)   .  ■  272 

Additional  reports  to  be  reduced  to  writing  (sec.  10) 212) 


35^  Index. 

Records  of  proof  of  values  to  be  completed  by  the  assessors  (n.)  273 
Assessments  to  be  completed,  when;  exceptions  and  additional 

evidence  acted  on;  all  to  be  filed,  when  (sec.  11) 273 

Board  of  equalization;  duty  and  powers  (sec.  12) 274 

Mandamus  by  board  of  equalization  against  railroad  commis- 
sioners   (n.   1) 274 

Assessment  is  not  complete  until  passed  on  by  board  of  equali- 
zation  (n.  2) 274 

Board  of  equalization  to  certify  valuations  to  the  comptroller 

(sec.   13)   274 

Not  final,  when   (n.  1) 275 

Assessment  upon  written  proof  (n.  2) 275 

Roads  exempt  may  enjoin  assessment  (n.  3) 275 

Injunction  to  restrain  collection  of  taxes  (n.  4) 275 

Comptroller's   duty   (sec.   14) 275 

Taxes  a  first  lien  (sec.  15) 276 

State  taxes  to  be  collected  by  the  comptroller  (sec.  16) 276 

Distress  warrant  to  be  issued  for  State  tax  (sec,  16) 276 

Sale  of  property  for  State  tax  free  from  redemption  (sec.  16) . . .   276 

County  and  city  taxes  collected  as  other  taxes  (sec.  17) 276 

Time  of  assessments  (sec.  18) 277 

Mode  of  assessments,  and  by  whom  made  (sec.  19) 277 

Errors  and  omissions  in  assessments,  how  corrected  (sec.  20) .  .   277 

Statutes  repealed  and  suspended  (n.  1) 277 

Railroad   commissioners   to   back   assess   and   reassess   railroad, 

telegraph,  and  telephone  properties   (n.  2) 278 

Charter  exemption  from  taxation  may  pass  under  a  decree  of 
sale    expressly    so    providing   under    a    statute    authorizing    it 

(n.   3) 278 

Elevator  of  railroad  exempt  as  warehouse,  and  tracks  to  it  ex- 
empt also  (n.  4) 278 

Exemption  in  one  charter  not  conferred  in  another  with  same 

rights  and  privileges   (n.  5) 278 

Railroads  cannot  be  exempted  now  (n.  6) 279 

Exemption  of  capital,  not  an  exemption  of  property  of  corpora- 
tion; exemption  for  a  time,  an  express  power  to  tax  there- 
after (n.  7) 279 

ASSESSMENT  OF  RAILWAY  CARS  OF  NONRESIDENTS 
USED  WITHIN  THIS  STATE  FOR  TAXES,  AND  COLLEC- 
TION THEREOF. 

What  cars  are  subject  to  taxation  (sec.  1) 280 

Assessment  by  railroad  commissioners   (sec.  2) 280 

Schedule  to  contain  sworn  statements  of  what  (sec  3) 280 

Schedule  to  be  received  by  comptroller  and  returned  to  assess- 
ors; additional  evidence;  books  open  to  owners  (sec.  4) 281 

Average  number  of  cars  to  be  assessed,  when  (sec.  5) 281 


IlTDEX.  359 

Exception;    assessments   and   evidence    to   be    filed   with   comp- 
troller  (sec.  6) 281 

Assessment  to  be  delivered  to  board  of  equalization;  their  ac- 
tion   (sec.   7) 281 

Certificate   of  valuation   to   be    made,   when;    final   and    conclu- 
sive  (sec.  8) 282 

Comptroller  to  notify  owners  and  certify  to  clerk  (sec.  9) 282 

Taxes  a  first  lien  (sec.  10) 282 

Comptroller  to  collect  State  tax  (sec.  11) 283 

County's  tax  collected  as  other  county  taxes  (sec.  12) 283 

Acts  1897,  ch.  5,  made  applicable  so  far  as  appropriate  (sec.  13).  283 

ASSESSMENT  OF  INTERURBAN  RAILROAD  AND  STREET 
RAILROAD  PROPERTIES  FOR  TAXES,  AND  COLLEC- 
TION THEREOF. 

Assessment   to  be   made   by   railroad    commissioners   acting   as 

State  tax  assessors  (sec.  1) 283 

Assessment  to  be  made  biennially  (sec.  2) • 284 

Schedules  to  be  filed  with  comptroller  showing  what  (sec.  3) . . .  284 

Affidavit  to  schedule  (sec.  4) 284 

Failure  to  file  schedule  waives  right  to  contest  assessed  value, 

and  incurs  penalty  of  $1,000  (sec.  4a) 284 

Attorney-general  to  sue  for  penalty  (sec.  4b) 285 

Assessors  to  receive  schedules  from  comptroller,  and  ascertain 

value  (sec.  5) 285 

Value  to  be  ascertained  in  what  manner  (sec.  6) 285 

Power    to    examine    witnesses,    books,    etc.,    to    ascertain   value 

(sec.  6a)   285 

Perjury  to  testify  falsely  (sec.  6b) 286 

Misdemeanor  to  fail   to   attend  as  witness;   fine   and   imprison- 
ment (sec.  6c) 286 

Distributable  property  defined;  valued;  exemption  of  $1,000  al- 
lowed; apportioned,  how  (sec.  7) 286 

Localized  property  defined  (sec.  8) '.   286 

Minutes    to    be    made    by    secretary    and    signed    by    assessors 

(sec.  9)    286 

Secretary  to  preserve  reports,  documents,  and  proof  (sec.  9a) . . .  287 
Evidence  and  information  in  addition  to  schedules;  in  writing; 

records  to  be  open  (sec.  10) 287 

Assessments  to  be  completed,  when;  exceptions  made  and  heard, 
when;  assessments  and  records  to  be  filed  with  comptroller, 

when  (sec.  11) 287 

Board  of  equalization  constituted   (sec.   12) 287 

Comptroller    to    deliver    assessments    and    records    to    governor 

(sec.  12a)   288 

Duties  and  powers  of  board  of  equalization;  additional  evidence 
required   (sec.   12b) 288 


360  Index. 

Assessment  is  not  complete  until  when  (sec.  12c) 288 

Governor  may  call  assessors  together  (sec.  12d) 288 

Board    of    equalization    to    certify    assessment    to    comptroller, 

when  (sec.  13) 288 

Valuation    fixed    by    board    of    equalization    is    conclusive    and 

final    (sec.    13a) 288 

Comptroller  to  notify  owners  of  amount  of  State  taxes  (sec.  14)  289 
Comptroller  to   certify   assessed  values   to   county   court   clerks 

and  mayors    (sec.   14a) 289 

Lien;  taxes  due  and  delinquent,  when  (sec.  15) 289 

Comptroller   to   collect   State   taxes;    distress   warrants;   sale   of 

property   (sec.   16) 289 

City   and   county   taxes    collected   as    other   taxes,   and   at    same 

rate   (sec.   17) 290 

Governor  may  convene  State  tax  assessors,  when;  assessments, 

reassessments,  and  back  assessments  of  railroads,  telephones, 

and  telegraphs;  board  of  equalizers  to  act  (sec.  18) 290 

ASSIGNMENTS  FOR  CREDITORS. 

Prior  lien  for  privilege  taxes  (sec.  27k  (3)) 162 

ATTACHMENT. 

In  suit  to  collect  inheritance  tax  (sec.  15a) 107 

Attachment   by    State,   county,   and    city   to    collect   tax   against 
nonresident  stockholder  (sec.  241) 153 

ATTORNEY'S  FEES. 

In  inheritance  tax  suits  (sees.  14,  15d,  16) 106-108 

Taxed  as  costs  against  delinquent  payer  of  inheritance  tax  (n.  1)   106 
District  attorney's  fee  taxed  as  costs  for  benefit  of  State  in  in- 
heritance tax  suits  (n.  2) 106 

To  be  taxed  as  costs,  and  not  paid  by  the  State  in  suits  to  col- 
lect inheritance  taxes,  when  (n.  1) 109 

Not  to  be  certified  to   comptroller;   allowed  out  of  inheritance 
taxes  in  hands  of  clerk,  when  suit  is  dismissed  or  defendant  is 

insolvent  (n.  2) 109 

In  suit  county  trustee  and  other  officers  (sec.  71a) 241 

To  be  added  as  part  of  judgment  (sec.  71f  (5)) 242 

Of    State's    counsel    to    be    reported    and    accounted    for    (sec. 

71g  (6))    242 

Of  county's  counsel  to  be  collected  and  reported  (sec.  71h  (7)).   242 

Of  city's  counsel  to  be  collected  and  reported  (sec.  71i  (8)) 242 

None  unless  taxes  are  collected  (sec.  74f) 246 

For  assisting  State  revenue  agents  (sec.  77m) 255 

'  To  be  paid  out  of  fees  only  in  assisting  State  revenue  agents 
(sec.  Ilv)   257 


Index.  361 

ATTORNEY-GENERAL. 

To  represent  clerk  and  State  in  inheritance  tax  suits  in  su- 
preme court  (sec.  20) 110 

To  assist  State  revenue  agents,  when  (sec.  77r) 256 

To  sue  for  penalty  for  failure  to  file  schedule  for  assessment  of 
interurban  and  street  railroads  (sec.  4b) 285 

See  District  Attorneys. 

AUCTIONEERS. 

Privilege  taxes  against  (sec.  4) 20 

This  statute  not  affected  by  interstate  commerce  laws,  if  no  dis- 
crimination  (n.   1) 21 

Auctioneer  not  affected  with  constructive  notice,  when  (n.  2) . . .     21 

AUCTIONS. 

Method  of  arriving  at  taxable  value  of  auction  or  commission 
stocks;  sworn  statement  to  be  filed  (sec.  26c  (2)) 157 

Capital  in  trade  without  stock  of  goods  is  taxable;  sworn  state- 
ment (sec.  26d  (3)) 158 

AUTOMOBILES. 

Privilege  taxes  for  garage,  or  dealing  in  (sec.  4) 21 

Privilege  taxes  for  hiring  or  running  (sec.  4) ; 21 

Fee  for  registration  and  certificate  (sec.  1   (15)) 293 

Fee  for  certificate  of  transfer  (sec.  1  (16)) 294 

BACK  ASSESSMENTS  FOR  TAXATION. 

For  preceding  years,  for  which  no  original  assessment  was  au- 
thorized, is  void  (n.  3) 154 

Of  property  omitted  from  assessment  (sec.  30  (1)) 165 

For  failure  of  owner  to  list  property  (sec.  30  (4)) 166 

For  preceding  years,  when  original  assessments  were  not  au- 
thorized, are  void   (n.  3) 170 

All  collectors  to  assess  (sec.  814) 170 

And  to  collect  (sec.  815) 170 

"  Collector  "  defined  (n.  1) 171 

Rule  previous  to  sees.  814  and  815  (n.  2) 171 

Collector  could  then  assess  only  for  years  for  which  he  was  col- 
lector and  where  there  had  been  no  assessment  at  all  (n.  3) . . .  171 

This  rule  changed  by  statute  (n.  4) 171 

Jurisdiction  of  circuit  court  by  appeal  and  certiorari  (n.  7)...^.  172 

Conclusive  as  to  valuation  (n.  8) 172 

Assessors,    examiners,    and    equalizers    are    not    constitutional 

courts  (n.  9) 172 

When  owner  claims  the  property  to  be  exempt,  mode  of  pro- 
cedure  (sec.  816) •  172 

Suit  in  name  of  collector  (n.  1) 173 

Creates  debt,  and  may  be  sued  on  in  chancery  (n.  2) 173 


362  IXDEX. 

Wrong  assjgssment  and  exemption  (sec.  817) 173 

Appeal  must  be  tried  within  ten  days  (n.) 174 

Appeals  to  have  precedence  (sec.  818) 174 

Collector  to  make  record  and  oath  (sec.  819) 174 

Valid,  without  record,  when  (n.  1) 174 

See  Reassessments  for  Taxation. 

BACK    ASSESSMENTS    AND     REASSESSMENTS     FOR    TAX- 
ATION. 

No  lien  against  bona  fide  purchaser;  burden  to  show  bona  fide 
purchase;  lien  where  there  was  no  assessment  at  all  (sec. 
30  (4a)) 166 

Back  assessing  or  reassessing  officials  have  power  to  summon, 
swear,  and  examine  witnesses  (sec.  30  (5b)) 168 

Witnesses  are  amenable  to  law  for  nonattendance  and  failure  to 
give  evidence  (sec.  30  (5c)) 168 

Back  assessments  or  reassessments  are  valid  as  original  assess- 
ments, and  have  effect  as  judgments  (sec.  30  (5d)) 168 

Penalty  to  be  added;  penalty  and  costs  become  part  of  taxes 
(sec.  30  (5e)) 168 

Costs  paid  by  county  where  motion  fails  (sec.  30  (5f)) 169 

Assessments  to  be  compared  with  inventories  and  reports  of 
fiduciary  officers  by  county  court  clerk;  report  to  county 
trustee;  back  assessments  or  reassessments  with  penalty, 
when  (sec.  30  (5g)) ' 169 

Liability  of  county  court  clerk  or  county  "trustee  for  failure  to 
perform  duty;  jurisdiction  for  recovery  (sec.  30  (5h)) 169 

Of  railroad  property  (n.  1) 169 

Statutes  for,  are  constitutional  (n.  2) 170 

When  and  to  whom  assessed;  liens  of  back  assessments  and  re- 
assessments  (n.  5) 171 

Railroad  commissioners  to  back  assess  and  reassess  railroads, 
when;  comptroller  formerly  assessed  them,  when  omitted 
(n.  2)  , 175 

Distributable  railroad  property  to  be  assessed,  back  assessed, 
and  reassessed  by  railroad  commissioners,  and  not  by  county 
trustee   (n.  3) 175 

Special  statutes  for  back  assessments  and  reassessments  are  not 
repealed  by-  implication  by  general  assessment  act  omitting 
such  provisions  (n.  4) 175 

Judgment  against  revenue  collector  is  not  "back  taxes"  (n.)  .  . .    176 

Railroad  commissioners  to  back  assess  and  reassess  railroad, 
telegraph,  and  telephone  properties  (n.  2) 278 

None  but  State  tax  assessors  have  authority  to  assess,  back 
assess,  or  reassess  railroads,  telegraphs,  and  telephones  (sec. 
18)    290 

See  Reassessments  for  Taxation. 


IXDEX.  363 

BANKS. 

And  certain  other  corporations  not  assessable  by  the  railroad 

commissioners  to  be  assessed,  how  (sec.  5,  subsec.  4) 119 

Shares  of  stock  in  banks  and  certain  other  corporations   shall 

be  assessed  to  stockholders,  how  (sec.  24) 148 

This  method  of  taxation  is  constitutional  (n.  1) 149 

Assessments  on  bank's  capital  is  void  (n.  2) 149 

Stock  taxed  where  corporation  is;  bonds  where  holder  is  (n.  3).    149 
Stock  in  national  banks  is  assessable  where  the  bank  is  (n.  4) . . .   149 
Realty  and  tangible  personalty  to  be  assessed  to  banks  and  cer- 
tain other  corporations  (sec.  24a) 149 

Assessable    value    of   stock    ascertained   by    deducting    assessed 

value  of  realty  and  tangible  personalty  (sec.  24b) 150 

Assessment  of  stock  to  be  made  where  these  corporations  are 

located  (sec.  24c) 150 

President   to   make   sworn   assessment   schedule    showing   what 

(sec.  24d)   150 

Assessor  may  summon  witnesses,  inspect  books  and  papers,  and 

obtain  other  evidence  (sec.  24e) 151 

Shares  of  $1G0  each  assessable  as  personalty  (sec.  24f) 151 

Shares  of  partners   to  be  reported,  and  where  assessable   (sec. 

24g)    151 

President  or  manager  to  pay  taxes;  where  assessed  (sec.  24h) . .   152 

List  of  stockholders,  where  kept  (sec.  24i) 152 

Back  assessment  for  preceding  years,  for  which  no  original  as- 
sessment was  authorized,  is  void  (n.  3) 154 

Attachment    by    collector    to    collect    tax    against    nonresident 

stockholders;  tax  is  a  lien  on  such  stock  (sec.  24j) 152 

Tax  is  a  lien  on  stock,  and  to  be  paid  by  corporation  regardless 

of  dividends;  corporation  to  be  subrogated  to  lien  (sec.  24k)..    153 
Attachment  by   State,   county,   and   city   to   collect   tax   against 
nonresident  stockholder  (sec.  241) 153 

BASEBALL  PARKS. 

Privilege  taxes  against  (sec.  4) 22 

BASTARDY. 

Litigation  tax  on  bastardy  cases  (n.  16) 51 

BICYCLES. 

Privilege  tax  for  dealing  in  (sec,  4) 22 

Privilege  tax  for  keeping  for  hire  (sec.  4) 22 

BILLIARD  TABLES. 
See  Games. 

BILLPOSTERS. 

Privilege  taxes  against  (sec.  4) 22 


364  Index. 

BOARD  OF  EQUALIZATION. 

Composed  of  governor,  treasurer,,  and  secretary  of  State    (sec. 

12)   274,  287 

To  act  upon  assessments  of  railroad,  telegraph,  and  telephone 

properties    (sec.   12) • 274 

Mandamus  against  railroad  commissioners  (n,  1) 274 

Assessment  not  complete  until  passed  upon  by  (n.  2) 274 

To  certify  valuations  to  the  comptroller  (sec.  13) 274 

Comptroller  to  deliver  to  the  board  assessment  of  railway  cars 

of  nonresidents  (sec.  7) 281 

To   certify  to   comptroller   their  valuation  of   such   cars,  when; 

their  action  is  final  and  conclusive  (sec.  8) 282 

To    equalize    assessments    of    interurban    and    street    railroads 

(sec.  12b) 288 

Assessments  not  complete  until  approved  by  (sec.  12c) 288 

To  certify  assessments  to  comptroller  (sec.  13) 288 

Valuation  fixed  by  board  is  conclusive  and  final  (sec.  13a) 288 

To  act  upon  assessments  of  interurban  and  street  railroads  as- 
sessed at  called  meeting  of  State  tax  assessors  (sec.  18) 290 

See  County  Board  of  Equalizers. 
See  State  Board  of  Equalization. 

BOOKKEEPING. 

Uniform  system  to  be  prescribed  by  comptroller  for  State  and 
county  officials  as  to  revenue;  but  not  books  of  particular 
publishers   (sec.  78) 258 

BOTTLERS. 

Privilege  taxes  against  (sec.  4) 23 

BREWERIES. 

Privilege  taxes  against  (sec.  4) 23 

BROKERS. 

Privilege  taxes  against  (sec.  4) 24 

Merchandise  brokers  representing  nonresident  principals  ex- 
clusively cannot  be  taxed  by  State  (n.) 24 

Selling  as  such,  and  not  for  nonresident  principals,  are  subject 
to  privilege  tax  (n.  3) 62 

BUILDING  AND  LOAN  ASSOCIATIONS. 

Privilege  tax  in  lieu  of  all  other  taxes  (sec.  7) 76 

Sworn  return  of  capital  (sec.  7a) ^^ 

Sworn  return  of  foreign  associations  as  to  capital  paid  by  citi- 
zens of  this  State  (sec.  7b) T^ 


Index.  365 

BUTCHERS. 

Privilege  taxes  against  (sec.  4) 25 

Wholesale  dealers  in  fresh  meat,  other  than  butchers  (sec.  4)  . .  .  25 

Defined  (n.  1) 25 

Licensed  merchant  selling  fresh  meats  must  pay  this  tax  (n.  2) .  25 

CARLISLE  LIFE  TABLES. 

Life  estates  valued  by  under  inheritance  tax  law^  (sec.  12) 98 

Showing  the  expectation  of  life  in  additional  years  at  any  age 

from  10  to  100  (n.  1) 100 

Annuity  table  based  upon,  shov^ang  the  present  value  of  a  life 
annuity  of  one  dollar,  at  six  per  cent,  interest,  at  any  age  from 

birth  to  100  years  (n.  3) 101 

Explanation  and  illustration  (n.  4) 102 

Use  of  tables  (n.  5) 102 

Author  and  name  of  tables  (n.  6) 102 

CAVEAT  EMPTOR. 

Rule  applies  to  tax  sales  (n.  7) 235 

CERTIFIED  LIST  OF  LANDS  SOLD  FOR  TAXES. 
See  Sale  of  Land  for  Taxes. 

CERTIORARL 

Litigation  tax  on  certiorari  from  justice,  though  compromised 
before  trial  (n.  20) 52 

CHAIRMAN  OF  COUNTY  COURT. 
See  County  Judge  or  Chairman. 

CHANCERY  COURT. 

Duty  as  to  inheritance  tax  (sec.  22) 110 

CHARGE  OF  COURT. 

As  to  violation  of  revenue  law  (sec.  19) 91 

As  to  violation  of  the  general  assessment  law  (sec.  80) 259 

CHECK  ROOMS. 

Privilege  taxes  for  keeping 26 

CIGAR  STANDS. 

Privilege  taxes  against  (sec.  4) 26 

Defined  (n.  1) 27 

Tax  must  be  paid  by  licensed  merchant  or  saloon  keeper,  ex- 
cept when  (n.  2) ^' 


366  Index. 

CIRCUIT  COURT. CLERKS. 

To  register  license;  registration  shall  show  what  (sec.  27b) 160 

Fee  for  registering  and  countersigning  license,  and  making  re- 
ports (sec.  27c) 160 

Must  countersign  license;  violation  is  a  misdemeanor  (sec.  27e)  .  160 
Certified   list   of  lands   sold   for   taxes    is    a    record   in    office    of 

(sec.  53a)   216 

Compensation  upon  redemption  of  land  sold  for  taxes  (sec.  56b)  220 
To  issue  writs  of  possession  awarded  to  purchasers  (sec.  57a) . .  222 
Not  to  issue  writs  of  possession  without  order  of  court  (sec.  57c)  222 
Liability  to  owner  for  excess  over  taxes  on  land  sold  for  taxes 

(sec  60)  224 

To  make  record  of  redemption  (sec.  61) 224 

Fee  for  conveyance  of  land  to  purchaser  at  tax  sale  (sec.  62a) .  . .  225 
To  sell  land  to  highest  bidder  for  taxes,  when;  proceeds  to  be 

distributed,  how   (sec.  62f) 227 

To   make   deed  in   lieu  of  back  tax  attorney's   certificate   under 

Acts  of  1895  (sec.  63) 227 

To  resell  land  struck  off  to  State  treasurer  for  taxes,  when,  and 

without  redemption;  notice   (sec,  63a) 227 

To  give  notice  before  making  tax  deed;  cost  thereof;  clerk's  fee; 

what  to  be  paid  by  purchaser  (sec.  64g) 230 

To  issue  writ  of  possession  to  purchaser  at  sale  of  land  for  taxes 

upon  order  of  the  court,  when  (sec.  65) 232 

To  report  and  pay  over  monthly  taxes  collected  on  redemption 

and  purchases;  liability  and  penalty  for  failure  (sec.  66) 233 

Report  shall  show  what  (sec.  66a) 233 

To  collect  fees  and  pay  over  to  proper  officials  (sec.  74a) 245 

List  of  fees  in  criminal  cases  (sec.  6398) 332 

List  of  fees  common  to  all  clerks  to  which  they  are  entitled  in 

criminal  cases   (sec.  6388) 334 

Salaries   (sec.  1) 342 

Itemized  statement  of  fees  (sec.  la) 342 

Fees  in  excess  of  salaries  retained  (sec.  2) 343 

CIRCUSES  OR  MENAGERIES. 

Privilege  taxes  against  (sec.  4) 27 

These  may  be  declared  privileges,  and  taxed,  though  exercised 
by  nonresident   (n.) 28 

CIVIL  DISTRICTS. 

Taxing  power  cannot  be  delegated  to  (n.  1) . .       8 

CLASSIFICATION. 

Of  merchants  and  privileges,  and  each  class  of  business  required 

to  pay  privilege  taxes  (n.  11) 15 

Graduation  and  classification  of  privileges  is  valid  (n.  12) 15 


Index.  367 

Cities  cannot  discriminate  in  classes  (n.  19-21) 16 

Graduation  according  to  population  (n.  1) 71 

CLERKS. 

Fees  on  reference  as  to  taxes  where  land  is  sold  under  de- 
cree (sec,  2) 293 

Neglect    of    duty    deprives    clerks    of    fees,    when    (sees.    7589, 

6394)   -.303,  305 

No  fee  for  imperfect  transcript  (sec.  6395) 305 

Entitled  to  no  fee  for  certifying  or  copying  bill  of  costs  against 

State  or  county,  when  (n.  6) 307 

To    deliver    comptroller's    warrant    for    costs    to    proper    party 

(sec.  7597)   309 

To  report  and  pay  over  fees  of  district  attorney  (sec.  2) 329 

List  of  fees  in  criminal  cases  (sec.  6398) 332 

List  of  fees  common  to  all  clerks  to  which  clerks  may  be  entitled 

in  criminal  cases  (sec.  6388) 334 

See  Trustees. 

CLERK  AND  MASTER. 

Duty  as  to  inheritance  tax  (sec.  22) 110 

Fees  on  reference  as  to  taxes  where  land  is  sold  under  de- 
cree (sec.  2) 293 

CLOCKS. 

See  Ranges  and  Clocks. 

COAL  OR  COKE,  OR  COAL  AND  COKE. 

Privilege  taxes  against  agents  or  dealers  (sec.  4) 28 

COAL  OIL,  ETC. 

Privilege  taxes  for  dealing  in  (sec.  4) 29 

COLLATERAL    INHERITANCE    AND    SUCCESSION    TAX 
OR  DUTY. 

Tax  laid  on  all  estates  passing  in  any  manner  from  decedents 
to  all  persons  except  father,  mother,  husband,  wife,  children, 
&nd  lineal  descendants  born  in  lawful  wedlock;  rate;  liability 
of  personal  representatives;  exemptions;  adopted  children  not 
exempt  (sec.  1) 92 

Brothers  and  sisters  are  liable  for  the  inheritance  and  succession 
tax  imposed  by  Acts  1893,  ch.  174,  and  have  been  since  Acts 
1895  (ex.  ses.),  ch.  4  (n.  1) , 92 

Exception  of  certain  relatives  does  not  render  the  statute 
void  (n.  2) 93 

Estates  administered  here  passing  to  collateral  heirs  are  subject 
to  the  tax  (n.  3) •     93 

Property  of  nonresidents  not  in  this  State  is  not  subject  to  the     _. 
inheritance  tax  (n.  4) ._•  •  •     93 


368  Index. 

United  States  bonds  are  not  exempt  (n.  5) 93 

Proceeds  of  life  insurance  policy  passing  to  brothers  and  sisters 

are  subject  to  the  inheritance  tax  (n.  6) 93 

Fair    compensation    to    executors,    etc.;    excess    subject    to    tax 

(sec.  2)    94 

Tax  on  remainder  estates  subject  to  the  tax  is  payable  after  ter- 
mination of  life  or  other  estate  (sec.  3) 94 

Assessed    on    value    at    time    of    payment;    prepayment,    when 

(sec.  3a)   94 

Taxes  a  lien  on  realty;  on  personalty  to  be  secured  (sec.  3b) ....     94 
Inheritance  tax  on  contingent  remainder  interest  is  not  payable 
until  it  comes  into  enjoyment,  and  bond  for  same  is  not  re- 
quired; rule  as  to  vested  remainder  interests  is  reserved  (n.  1)     95 
Life  tenant  becoming  owner  of  the  remainder  interest  is  liable 
for  the  tax  on  the  remainder  interest  at  that  time;  merger  of 

estates   (n.  2) 95 

Discount  for  early  payment;  interest  on  delayed  payment  (sec.  4)     95 

Duties  of  executor  or  administrator  as  to  tax  (sec.  5) 95 

Conditional  estate   (sec.  6) 96 

Tax  paid  on  contingent  estates  (n.) 96 

On   legacy   charged  upon   real   estate   to   be   a  lien   on   the   real 

estate  (sec.  7) 97 

Information  as  to  tax  on  real  estate,  who  to  give  (sec.  8) 97 

Payment  of  tax  and  receipt  for  same  (sec.  9) 97 

Transfer  of  stocks,  etc.;  liability  for  tax  (sec.  10) 98 

Repayment  of  tax,  when  (sec.  11) 98 

Appraisement,   report  of;   appeal;    duty   of   county  court  clerk; 
annuities    and    life    estates    valued    by    Carlisle    Life    Tables; 

appeals    (sec.   12) 98 

Carlisle  Life  Table,  showing  the  expectation  of  life  in  additional 

years  at  any  age  from  10  to  100  (n.  1) 100 

Carlisle  Annuity  Table,  showing  the  present  value  of  a  life  annu- 
ity of  one  dollar,  at  six  per  cent,  interest,  at  any  age  from 

birth  to  100  years  (n.  3) 101 

Explanation  and  illustration  of  table  (n.  4) 102 

Use  of  the  tables  (n.  5) 102 

Author  and  name  of  the  tables  (n.  6) 102 

Table  showing  present  value  of  $1   payable   at  the   end  of  any 
given  number  of  years  not  exceeding  40,  discounting  at  the 

rate  of  six  per  cent,  compound  interest  (n.  7) 103 

Table  showing  present  value  of  an  annuity  certain  of  $1  payable 
■  -  at  the  end  of  each  year  for  any  number  of  years  not  exceed- 
ing 40,  discounting  at  the  rate  of  six  per  cent,  compound  inter- 
est (n.  8) 103 

Burden  on  defendant  attacking  valuation  shown  by  the  appraise-   , 

ment,  when  (n.  9) 103 

Appraiser  is  guilty  of  a  misdemeanor,  when  (sec.  13) 104 


Index.  369 

Record   of  appraisements,  and  monthly   reports   thereof   to   be 

made  to  comptroller  by  clerks  of  county  courts  (sec.  14) 104 

Payment  enforced  by  county  court;   its  jurisdiction;   equity  of 

redemption  barred  (sec.  14a) 104 

Jurisdiction  of  county  court  is  not  ousted  by  pendency  of  ad- 
ministration suit  in  chancery  court  (n.) 105 

State  may  bid  in,  and  pay  costs;  writ  of  possession  (sec.  14b) ...    105 

Clerk  of  county  court  may  postpone  suit,  when  (sec.  14c) 105 

Attorney's  fee;  appeal,  and  additional  attorney's  fee  (sec.  14d) . .   106 

Attorneys'  fees  taxed  as  costs  against  delinquent  (n.  1) 106 

District  attorney's  fee  taxed  costs  for  benefit  of  the  State  (n.  2).    106 

Collection  of  delinquent  tax  by  suit  upon  notice  (sec.  15) .   106 

Or  by  bill;  attachment  and  injunction  (sec.  15a) 107 

Jurisdiction  of  county  court;  appeals  and  trial  in  circuit  court; 

appeal  bond  by  defendant  as  appellant  (sec.  15b) 107 

District  attorneys  to  attend  to  appeals  in  circuit  courts;  attor- 
neys' fees  to  be  taxed  (sec.  15c) 107 

County  court  clerks  are  State's  agents  for  collecting  tax;  pro- 
visions as  to;  compensation;  employment  of  counsel  and  their 

fees ;  costs  (sec.  16) 108 

Attorney's  fee  to  be  taxed  as  costs,  and  not  paid  by  the  State, 

when  (n.  1) 109 

Attorney's  fees  not  to  be  certified  to  comptroller;  allowed  out 
of  inheritance  taxes  in  hands  of  clerk,  when  suit  is  dismissed 

or  defendant  is  insolvent  (n.  2) 109 

Revenue  bond  of  clerk  of  county  court  covers  the  inheritance 

tax  (sec.  17) 109 

Clerk  of  county  court  to  make  payment  to  State  treasurer  quar- 
terly; penalty  for  failure  (sec.  18) 109 

Lien  for  taxes;  limitation  of  five  years  for  suit  (sec.  19) 110 

Attorney-general  to  represent  clerk  and  State  in  supreme  court 

(sec.  20)   110 

Executors  and  administrators  are  liable  on  bond;  trustee  is  in- 
cluded (sec.  21) 110 

Duties    of    the    chancery    court    and    of    the    clerk    and    master 

(sec.  22) 110 

Appraiser,  oath  and  compensation  of  (sec.  23) Ill 

Term  "  county  court "  means  monthly  court  (sec.  26) HI 

Statute  is  constitutional  (n.  1) ; .   HI 

This  statute  is  a  complete  system  upon  inheritance  taxes  (n.  2).   112 

Construction  of  acts  (n.  3) H2 

Acts  1903,  ch.  561,  is  unconstitutional  (n.  4) 112 

Legacies  to  religious,  literary,  or  charitable  institutions  are  ex- 
empt from  inheritance  tax  (n.  5) H3 

History  of  statutes  on  inheritance  tax  (n.  6) 113 


370  IXDEX. 

COLLECTION  AGENCIES. 

Privilege  taxes  against  (sec.  4) 30 

COLLECTION  OF  TAXES. 

County    court    clerk    collects    privileges    and    merchant's    taxes 

(sec.  47)   208 

Privileges  collectible  by  whom  (n.) 208 

County  trustee  collects  other  taxes  as  heretofore  (sec.  47a) 208 

Taxes  are  due  and  payable  to  county  trustee,  and  delinquent, 
when;  interest  and  penalty;  municipal  and  poll  taxes  (sec.  48).  208 

Penalties  may  be  imposed  for  nonpayment  of  taxes  (n.  1) 209 

Penalty  for  nonpayment  of  taxes  by  life  tenant  does  not  attach 

to  remainder  estate  (n.  2) 209 

Distress  warrants  after   March   1,  and  have  force  and  effect  of 

executions  from  judgments   (sec.  49) 209 

Statutes  authorizing  distress  warrants  are  valid  (n.) 2C9 

Notice  of  sales  (sec.  49a) 210 

Officers  to  have  property  at  sale;   costs,  commissions,  and  ex- 
penses of  removal  (sec.  49b) 210 

Garnishment  lies,  when;  proceedings  on;  judgment  (sec.  49c)...  210 
Fees  on  collection  by  distress  or  distress  and  sale  (sec.  49d) ....  210 
Trustee    m.ay    appoint    deputies;    list    of    delinquent    taxpayers 

(sec.  49e) 210 

Void  levy  for  taxe^  under  a  void  paper  from  the  county  trustee 

will  be  enjoined  (n.) 211 

Record  of  levies  and  proceedings  (sec.  49f) 211 

Fees  of  deputies  in  collection  of  delinquent  taxes,  and  not  to  be 

accounted  for  by  trustee  (sec.  49g) 211 

Delinquent   polls   to   be*  issued,   when;    commissions,    fees,    and 

costs  of  constables  or  deputies  (sec.  49h) 211 

Poll  tax  list  to  be  returned,  when;  payment  afterwards  (sec.  49i)  212 
Monthly  reports  and  payments  by  constables  or  deputies  as  to 

collection  of  poll  taxes;  fees  retained  (sec.  49j) 212 

Final  settlements  and  payments;  credits  for  what  (sec.  49k)....  213 
Balance  due  on  settlements  may  be  recovered  from  constables 

or  deputies,  how  (sec.  491)  . 213 

Bond  of  constable  or  deputy  (sec.  49m) 213 

Deputy  or  constable  is  entitled  to  no  fee,  except  where  he  col- 
lects the  taxes  himself  (sec.  49o) 214 

Back  poll  taxes  are  payable  without  costs,  when;  refusal  of  offi- 
cial is  high  misdemeanor;  fine  (sec.  49p) 214 

Pending  suits  are  not  barred  nor  affected  by  such  sales,  where 

the  State  becomes  purchaser  (sec.  74d) 246. 

Trustee  of  new  county  to  collect  taxes  in  fractional  parts  taken 

from  old  counties  for  debts,  when  (sec.  1) 260 

Tax  books  to  be  made  by  whom,  and  to  show  what,  and  to  be 
delivered  to  trustee  (sec.  2) 260 


IXDEX.  371 

Trustee  to  collect  taxes  (sec.  2a) 261 

Compensation  of  trustee  (sec.  2b) 261 

Trustee's   bond    (sec.  2c) 261 

Tax  books  to  show  what  (sec.  2d) 262 

General  assessment  laws  for  assessment  and  collection  of  taxes 
shall  govern,  except  as  modified  by  this  act;  special  provisions 

(sec.  3a) 263 

Application  of  act  limited  (sec.  4) 263 

Delinquent  taxes  to  be  certified  to  old  county,  and  collected  by 
sale  of  property;  collected  taxes  to  be  paid  over;  new  county 

released,  when    (sec.   3a) 263 

Application  of  act  limited  (sec.  4) 263 

Penalties  for  failure  of  trustee  to  execute  bond  and  to  faithfully 

perform  his  duties  (sec.  5) 263 

Constitutionality  of  this  act  considered  (n.) 264 

That  are  a  lien  on  land  sold  under  decree  of  court  (sec.  969) 290 

Notice    to    tax    collectors    under    reference    to    ascertain    taxes 

(sec  1.) 292 

Fees  of  clerk  and  clerk  and  master  (sec.  2) 293 

See  Sale  of  Land  for  Taxes. 
See  Payment  of  Taxes. 

COMMERCIAL,  ETC.,  AGENCIES. 

Privilege  taxes  against  (sec.  4) 30 

Taxable  for  each  oflice  where  kept  (n.) 30 

COMPTROLLER  OF  THE  STATE  TREASURY. 

To  collect  certain  privilege  taxes  (sec.  5) 68 

To  report  privileges  collected  (sec.  17b) 90 

To  furnish  to  clerks  uniform  blanks  for  reports  (sec.  17b) 90 

To  prepare  and  furnish  schedules  for  county  court  clerks  to  fur- 
nish assessors  (sec.  15) 135 

Authority  and  duty  as  to  land  struck  off  to  State  treasurer  for 

taxes   (sec.  57f) 223 

Cannot  appoint  a  "  special  agent "  for  a  given  county  (n.) 223 

Comptroller  authorized,   through   revenue   agents,   to   prosecute 

pending  suits,  and  to  make  settlements  (sec.  74e) 246 

Compensation   to  be   fixed;   State,   counties,  and   cities   are   not 

liable  for  costs,  fees,  and  charges  (sec.  74f) 246 

To  appoint  State  revenue  agents  (sec.  IT) 251 

To  furnish  information  to  State  revenue  agents  (sec.  77a) 251 

To  publish  in  his  biennial  report  a  detailed  statement  as  to  de- 
linquent revenues  collected,  and  as  to  revenue  agents  and  their 

operations  (sec.  77y) 257 

To  furnish  schedules  to  railroad  commissioners  for  assessment 

of  railroads,  telegraphs,  and  telephones  (sec.  4) 268 

To    deliver   assessments    of   railroad,    telegraph,    and    telephone 
properties  to  the  governor  (sec.  12) 274 


372  Index. 

Duty  after  board  of  equalization  has  certified  to  him  the  valua- 
tions fixed  by  it  on  railroad,  telegraph,  and  telephone  proper- 
ties   (sec.   14) 275 

To    collect    and    pay    over    the    State    tax    on    such    properties 

(sec.  16)   276 

To  issue  distress  warrant  for  such  taxes  (sec.  16) 276 

To  sell  such  property  for  the  taxes  (sec.  16) 276 

To  receive  schedule  and  deliver  same  to  railroad  commission- 
ers as  State  tax  assessors  for  assessing  railway  cars  of  non- 
residents (sec.  4) 281 

To  deliver  the  assessment  of  such  cars  to  board  of  equaliza- 
tion (sec.  7) 281 

To  notify  owners  and  certify  to  clerk  valuations  fixed  by  board 

of  equalization  on  such  cars  (sec.  9) 282 

To  collect  State  tax  on  such  cars  (sec.  11) 283 

To  deliver  to  railroad  commissioners  as  State  tax  assessors 
schedules   for  assessment  of  interurban   and   street   railroads 

(sec.  S)   285 

To  deliver  assessments  and  records  received  from  said  assess- 
ors to  the  governor  (sec.  12a) 288 

To  notify  owners  of  amount  of  State  tax  (sec.  14) ".  289 

To  certify  assessed  values  to  county  court  clerks  and  mayors 

(sec.  14a) 289 

To    collect    State    taxes;    distress    warrants;    sale    of    property 

(sec.  16) 289 

To  revise  bills  of  costs  (sec.  7594,  n.  5) 304,  307 

May   draw   separate   warrant  in   favor   of   any  party  interested 

(sec.  7596)   308 

Duty  as  to  board  of  criminal  juries  (sec.  7608) 312 

Not  to  issue  warrant  for  witness  unless  properly  certified  (sec. 
7643)    353 

CONDITIONAL  ESTATES. 

Inheritance  tax  on  (sec.  6) 96 

Tax  to  be  paid  on  contingent  estates  (n.) 96 

CONSTABLES. 

Fees  same  as  sheriff  (sec.  6409) 348 

List  of  fees  (sec.  6410) 348 

Statutes  amended  and  repealed  (n.  1) 348 

Allowed  two  dollars  per  day  for  waiting.on  grand  jury,  but  noth- 
ing extra  for  serving  subpoenas  (n.  2) '. 348 

See  Deputies. 

CONSTRUCTION  COMPANIES. 

Privilege  taxes  against  (sec.  4). ..... , ,,,,,,,,,     30 


Index.  373 

CONTINGENT  ESTATES. 
Inheritance  tax  on  (sec.  6) 96 

CONTRACTS. 

In  violation  of  privilege  tax  laws  are  void  (n.  24) 17 

No  presumption  of  violation  ot  privilege  tax  laws  (n.  25) 17 

Exercise  of  a  taxed  privilege  without  paying  the  license  tax  in- 
validates the  contract   (n.) 159 

CORONERS. 

Fees  same  as  those  of  sheriff  (sec.  6407) 348 

Fee  for  each  inquisition  (sec.  6408) 348 

CORPORATIONS. 

Tax  on  charters  or  amendments  (sec.  9) 80 

Tax  on  consolidation  (sec.  10) 81 

Liable  for  inheritance  tax  on  transfer  of  stocks,  when  (sec.  10) .     98 
Not  assessable  by  the   railroad   commissioners   to  be   assessed, 

how  (sec.  5,  subsec.  4) 119 

In  cities  are  assessable  there  (sec.  5,  subsec.  4) 119 

Quasi  public  corporations  and  all  corporations,  with  exceptions 

stated,  to  be  assessed,  how  (sec.  21) 139 

Valid  method  of  taxing  quasi  public  and  manufacturing  corpo- 
rations (n.)   140 

Assessment  schedule  to  be  returned  under  oath  by  president  or 

chief  officer,  and  to  show  what  (sec.  21a) 141 

Assessor  may  examine   witnesses,  books,  or  papers,  or  obtain 

other  evidence;  gross  and  net  receipts  (sec.  21b) 142 

Manufacturing  corporations  to  pay  ad  valorem  tax  on  capital 
stock  or  corporate  property,  including  franchises,  etc.;  value 
ascertained,   how;   manufactured   articles   exempt,   when    (sec. 

22a) 143 

Omission  of  exemption  of  stocks  and  bonds  (n.) 143 

Realty  and  tangible  personalty  of  such  corporations  to  be  as- 
sessed; its  value  and  that  of  exempt  manufactures  to  be  de- 
ducted to  ascertain  assessment  value  of  corporate  property  or 

capital  stock  (sec,  22b) 144 

Capital  stock  or  corporate  property  includes  what  (sec.  22c) .  . .    144 
Valid  method  of  taxing  quasi 'public  and  manufacturing  corpo- 
rations (n.  1) 144 

Intangible  personalty  to  be  assessed,  where  (n.  2) 144 

Schedule  under  oath  to  be  filled  out  by  corporation  official  and 

returned  by  assessor,  as  record,  and  to  show  what  (sec.  22d) . .    144 
Such  corporations  shall  be  assessed,  when;  and  the  assessable 

value  shall  be  ascertained,  how  (sec.  23) 147 

Foreign  corporations  with  branches  here  shall  be  assessed,  how 
(sec.  23a)   ,  .^. , ., ..,.. 148 


374  Index. 

Charter  exemptions  to  be  avoided  as  far  as  possible,  except  as 

to  municipal  taxes  (sec.  25) , 153 

Charter  exemption  of  shares  of  capital  stock  is  not  effective  as 
against  ad  valorem  taxation  of  capital  stock,  nor  from  privi- 
lege taxation  (n.  1) 154 

Charter  exemption  effective  as  to  ad  valorem  taxes,  but  not  as 

to  privilege  taxes  (n.  2) 154 

Fee  for  charter  of  incorporation  (sec.  1  (6)) 293 

Fee  for  certified  copy  of  domestic  charter  of  incorporation  (sec. 

1  (7)) 293 

Fee  for  filing  articles  of  consolidation  (sec.  1   (12)) 293 

Fee  for  filing  other  articles  of  agreement  between  (sec.  1  (13)).   293 

Fee  for  charters  for  general  welfare  (sec.  2) 294 

Fees  for  amendments  of  charters  (sec.  1) 294 

Fee  for  amendment  of  legislative  charters  of  purely  educational 

and  religious  corporations   (n.) 295 

See  Foreign  Corporations. 
See  Municipal  Corporations. 

COSTS. 

Plaintiff  taxed  with,  where  debt  sued  for  was  not  given  in  for 

taxation   (sec.   14) 135 

None  to  be  paid  by  State,  county,  and  city  in  motions  on  bonds 

of  delinquent  privilege  taxpayers  (sec.  28f) 164 

To  be  paid  by  county  where  motion  to  back  assess  or  reassess 

property  fails  (sec.  30  (5f)) 169 

Bills  of  costs  to  be  made  out  by  officers  (sec.  6355) 301 

Commissions  on  costs,  except  their  own  (sees.  6357,  6358) 301 

Court  to  decide  questions  under  law  of  compensation  (sec.  6359)  301 
Supreme  court  will  determine  question  of  compensation  of  clerk 
of  lower  court  for  making  second  transcript;  rescission  of  pre- 
vious order  (n.) 301 

See  Criminal.  Costs. 
See  Fees. 

COTTON  BUYERS  OR  FACTORS. 

Privilege  taxes  against  (sec.  4) 32 

Privilege  tax  for  the  year,  though  not  so  specified  (n.) 32 

COTTON  COMPRESSES. 
Privilege  taxes  against  (sec.  4) 31 

COTTON  SEED  OIL  MILLS. 

Privilege  taxes  against  (sec.  4) 31 

COUNSEL. 

Employment  of,  and  their  fees,  in  inheritance  tax  suits  (sec.  16).    108 


Index.  375 

COUNTERFEIT. 

Misdemeanor  to  counterfeit  poll  tax  receipts;  fine  (sec.  42d) . . . .  205 

COUNTIES. 

Rate  of  taxation  for  (sec,  2) 7 

Delegation  of  taxing  power  to  (n.  1) 8 

What  is  a  county  purpose  of  taxation  determined  by  the  courts 
(n.  2) 8 

Power  of  taxation  is  not  judicial,  but  legislative  (ns.  3,  4) 8,  9 

County  assessment  is  for  what  (n.  5) 9 

Bridge  tax  is  not  included  in  maximum  rate  for  county  pur- 
poses (n.  6) 9 

Special  act  for  building  bridge  is  not  repealed  by  a  general  act, 
when  (n.  7) 9 

Special  tax;  surplus;  misappropriation  enjoined,  but  collection 
not  enjoined,  because  illegal  for  excessiveness,  when  (n.  8) .  . .       9 

Cannot  discriminate  in  privilege  taxes  (n.  9) 9 

Privilege  tax  in  each  county  (n,  17) 15 

New  county  assessment  to  be  copied  for  old  county  to  pay  debt 
or  interest  in  old  county  (sec.  13a) 134 

To  pay  no  costs  in  motions  on  bonds  of  delinquent  privilege 
taxpayers  (sec.  28f) 164 

To  pay  costs  where  motion  to  back  assess  or  reassess  property, 
fails  (sec.  30  (f)) 169 

To  pay  fee  for  publishing  county  trustee's  annual  sworn  state- 
ment (sec.  68a) 237 

Motion  or  suit  in  name  of  the  State  for  county  against  the 
county  trustee  (sec.  71b  (1)) 241 

Motion  or  suit  for  county  in  name  of  State  made  by  whom  (sec. 
71d  (3))    242 

Fees  of  county's  counsel  to  be  collected  and  reported  (sec. 
71h  (7))    242 

Taxpayer  may  make  motion  or  bring  suit  in  name  of  the  State 
for  county,  when  (sec.  71j  (9)) 242 

No  liability  for  costs,  fees,  and  charges,  unless  taxes  are  col- 
lected (sec.  74f ) 246 

Collection  of  taxes  in  fractional  parts  of  new  counties  taken 
from  old  counties  owing  railroad  debts  prior  to  separation 
(sees.  1-5)  260-264 

Constitutionality  of  this  act  considered  (n.) 264 

Taxes  against  railroads,  telegraphs,  and  telephones  collected 
as  other  county  taxes  (sec.  17) 276 

Taxes  on  railway  cars  of  nonresidents  to  be  collected  as  other 
county  taxes  (sec.  12) 283 

Taxes  on  interurban  and  street  railroads  to  be  collected  as  other 
county  taxes  (sec.  17) 290 


376  .  Index. 

COUNTY  BOARD  OF  EQUALIZERS. 

Qualifications;    eligibility;    election;    powers;    cities    to    appoint 

two,  when  (sec.  32) 178 

County  judge  or  chairman  to  appoint,  when  (sec.  32a) 179 

Meeting  and  sitting  of  board  (sec.  32b) 179 

Organization  of  board;  quorum;  record;  compensation  (sec.  32c)  179 
Assessment  lists  to  be  delivered  to  board  by  county  court  clerk 

(sec.  32d) 180 

Board   to    turn   records,   papers,    and   assessment    lists    over    to 

county  court  clerk  (sec.  32e) 180 

Duties  and  powers  of  board  (sec.  32f) 180 

Board  cannot  alter  or  change  assessments  of  lands  for  previous 

year,  when  (n.) 181 

Notice  to  property  owner  when  assessment  is   increased    (sec. 

32g)    181 

Sufficiency  of  notice  cannot  be  considered  or  passed  upon  by 

county  trustee   (n.) 181 

Board  may  examine  witnesses  and  papers;  obtain  evidence;  and 

administer  oaths;  perjury  of  witnesses  (sec.  32h) 181 

Property  owner's  right  of  complaint  for  inadequacy  of  assess- 
ments; board  to  hear  evidence,  and  equalize  assessments  (sec. 

32i)    182 

To  report  to  State  board  of  equalization  (sec.  32j) 182 

Tabulated  statement  of  sales  to  be  made  by  board  and  county 

register;   and  it  or  a  certified  copy  to  be   forwarded   to   the 

State  board   (sec.  32k) 183 

To  examine  assessors  (sec.  321) 183 

Board's  action  is  final,  except  revision  or  change  by  State  board 

(sec.  32m)    184 

Board's  certificate  to  assessment  rolls  upon  returning  same  to 

county  court  clerk  (sec.  32n) 184 

Oath  of  members  of  board  before  assuming  duties  (sec.  32o) . . .  184 
Certified  copies  of  oath  to  be  sent  to  State  board,  when  (sec.  32p)  185 
Unlawful    for    member    of    board    to    act    without    taking    oath 

(sec.  32q)  185 

Unlawful  for  board  to  fail  to  send  tabulated  statement  of  sales 

or  certified  copy  thereof  to  State  board  (sec.  32r) 185 

To    report-  assessors    for   inadequate    assessments;    proceedings 

against  assessors  by  district  attorney  or  revenue  agent  (sec. 

32s)  185 

Unlawful  for  board  to  equalize  assessments  at  less  than  actual 

cash  value  (sec.  32t) 186 

Proceedings  against  county  board  for  penalty  for  equalizing  at 

less  than  cash  value;  duty  of  State  board,  comptroller,  district 

attorney,  and  revenue  agent  (sec.  32u) 186 

County  boards  to  report  taxpayers  not  swearing  to  schedule  or 

returning   same,   when;    State    board    to    do    so;    proceedings 


Index.  377 

against  assessors  for  failure  to  report;  prosecution  of  taxpay- 
ers for  failure;  neglect  of  board  is  unlawful  (sec.  32v) 186 

Unlawful  for  board  to  fail  to  transmit  answers  of  assessors 
(sec.  32w) 187 

Neglect  of  officials  to  perform  duties  is  a  misdemeanor  (sec.  32x)   187 

Assessment  to  be  prepared  for  board,  how  (sec.  32y) 188 

Penalty  for  failure  to  perform  duties  recoverable  by  motion  or 
suit  (sec.  33) 188 

Compensation  not  to  be  drawn  till  duties  performed  by  assess- 
ors and  equalizers,  except  in  certain  counties  (sec.  34) 189 

Oaths  to  be  forwarded  to  State  board  of  equalization  (sec.  36)  . .   190 

To  observe  rules  and  regulations  prescribed  by  State  board 
(sec.  37  (14a)) 197 

Their  official  neglect  to  be  certified  by  State  board;  penalties 
sued  for;  misdemeanors  prosecuted  (sec.  37  (15)) 197 

See  Board  of  Equalization. 

See  State  Board  of  Equalization. 

COUNTY  COURT. 

Payment  of  inheritance  tax  enforced  by  county  court;  its  juris- 
diction (sees.  14a,  15b) 104,  107 

Jurisdiction  is  not  ousted  by  pendency  of  administration  suit  in 

chancery  (n.)    105 

Means  monthly  court  in  inheritance  tax  law  (sec.  26) Ill 

Jurisdiction  to  enforce  collection  of  privilege  taxes  (sec.  28b) . . .   163 
To  examine  county  trustee's  report,  and  allow  credits  (sec.  69a) .   238 

To  investigate  credits  claimed  for  insolvencies  (sec.  69d) 239 

To  elect  count}--  revenue  commissioners   (sec.  76) 249 

COUNTY  COURT  CLERKS. 

To  collect  certain  privilege  taxes  (sec.  4) 18-68 

To  collect  realty  transfer  taxes  (sec.  8) 78 

May  determine  consideration  for  transfer  of  land  to  be  greater 

than  that  stated,  when  (n.  7) 79 

No  fee  for  certificate  of  payment  of  tax  on  transfer  of  land  (n.  8)     79 
To  make  reports  of  collections  of  privilege  taxes  (sees.  17-17b)  .89,  90 
To  collect  privilege  taxes  promptly;  extension  of  time  is  a  mis- 
demeanor in  office;  fine  (sec.  18a) " 90 

To  issue  distress  warrant  for  delinquent  privilege  tax  (sec.  18b)     91 

Duties  as  to  inheritance  tax  (sec.  12) 98 

To  make  records  of  appraisements  and  report  monthly  to  comp- 
troller as  to  inheritance  tax  (sec.  14) 104 

May  postpone  suit  for  inheritance  tax,  when  (sec.  14c) 105 

To  collect  inheritance  tax  by  notice  or  suit  (sees.  15,  15a)...  106,  107 
State's  agents   for  collecting  tax;   provisions  as   to;   compensa- 
tion; employment  of  counsel  and  their  fees;  costs  (sec.  16) .  . .    108 
Revenue  bond  covers  inheritance  tax  (sec.  17) 109 


37^  Index. 

To  make  payment  of  inheritance  tax  to  State  treasurer  quar- 
terly; penalty  for  failure  (sec.  18) 109 

To  report  failure  of  tax  assessors  or  deputies  to  take  the  re- 
quired oaths  (sec.  lOf) 128 

Misdemeanor  in  office  not  to  comply  with  law  as  to  bond  of 
assessor   (sec.   10m) 129 

To  furnish  tax  schedules  to  tax  assessors  (sec.  15) 135 

Assessment  lists  returned  to  his  office  are  records  of  his  office 
(sec.  18:»   137 

Citation  by  clerk  for  revisal  and  correction  of  sworn  statement; 
power  to  investigate;  insurance  to  be  ascertained  (sec. 
2^^  (4))  .158 

License  to  be  obtained  from  (sec.  27) 159 

Guilty  of  misdemeanor  for  issuing  license  not  countersigned  by 
the  circuit  court  clerk  (sec.  27d) 160 

Fee  for  bond  and  license  is  one  dollar  (sec.  27g) 161 

To  turn  over  bonds  of  delinquents  to  county  attorney,  or  what 
other  attorney,  when;  receipts  (sec.  28) 163 

To  give  notice  to  principal  and  sureties;  judgment  by  motion 
(sec.  28a)   163 

Fees  for  services  in  such  cases  (sec.  28e) 164 

May  issue   distress   warrants   notwithstanding   these    suits    (sec.  • 
28-) 164 

To  collect  privilege  and  merchant's  taxes  (sec.  29  and  n.)...164,  165 

Fines  and  penalties  for  failure  to  pay  over  such  taxes  (sec.  29 
and  n.   1) 164 

To  cite  merchants  for  reassessment,  when  -(sec.  30  (5)) 166 

Form  of  citation  (sec.  30  (5a) ) 167 

Power  to  summon,  swear,  and  examine  witnesses  (sec.  30  (5b)).    168 
•    Assessments   to   be   compared   with   inventories    and    reports    of 
fiduciary  officers  by  county  court  clerk;  report  to  county  trus- 
tee;  back  assessments   or  reassessments   with   penalty,   when 
(sec.  30  (5g)) 169 

Liability  of  county  court  clerk  or  county  trustee  for  failure  to 
perform  duty;  jurisdiction  for  recovery  (sec.  30  (h)) 169 

To  deliver  assessment  lists  to  county  board  of  equalizers 
(sec.  32d) 180 

Same  to  be  turned  back  to  him  by  the  board  (sec.  32e) 180 

Misdemeanor  to  neglect  to  perform  duties  in  forwarding  state- 
ments to  State  board  of  equalization  (sec.  32x) 187 

To  prepare  tabulated  statement  and  mail  same  to  State  board  of 
equalization;  fine  and  penalty  for  failure  (sec.  32z) 188 

Misdemeanor  to  fail  to  observe  the  general  assessment  law 
(sec.  35)   189 

To  preserve  oaths  to  be  taken  under  general  assessment  law 
(sec.  36) 190 

To  forward  oaths  of  county  board  of  equalizers  to  State  board 
(sec.  36) 190 


Index.  379 

•  Official  neglect  to  be  certified  by  State  board  of  equalization; 

penalties  sued  for;  misdemeanors  prosecuted  (sec.  37  (15))...  197 
To  make  out  tax  book  and  deliver  same  to  county  trustee,  when; 

compensation  (sec.  39) 201 

Tax  books  to  be  made  to  show  what  (sec.  40) 202 

To  furnish  tax  aggregates  for  comptroller  and  mayor  (sec.  43) .  205 
Forfeiture  of  compensation  for  noncompliance  with  certain  re- 
quirements (sec.  44) 206 

To  examine  and  report  as  to  privileges  (sec.  45a) 206 

To  collect  privileges  and  merchant's  taxes  (sec.  47) 208 

To    enter    and    indorse    tax    deed    before    registration;,  his    fee 

(sec.  62b)   • 225 

To  certify  list  of  credits  allowed  county  trustee  (sec.  69b) 239 

To  receive  delinquent  privilege  taxes  (sec.  77z) 258 

COUNTY  JUDGE  OR  CHAIRMAN. 

To  report  failure  of  tax  assessors  or  deputies  to  take  required 

oaths   (sec.  lOf)'. 128 

Misdemeanor  in  office  not  to  comply  with  law  as  to  bond  of  tax 

assessor   (sec.   10m) 129 

Power  to  cite  and  examine  fiduciary  failing  to  return  schedule, 

and  to  make  assessment  (sec.  17) 137 

To  appoint  county  board  of  equalizers,  when  (sec.  32a) 179 

Misdemeanor  to  neglect  to  perform  duties  in  forwarding  state- 
ments to  State  board  of  equalization  (sec.  32x) 187 

To  institute  proceedings  to  recover  penalties  under  the  general  - 

assessment  law  (sec.  33a) 189 

Misdemeanor  not  to  observe  the  general  assessment  law  (sec.  35)   189 
Official  neglect  to  be  certified  by  State  board  of  equalization; 

penalties  sued  for;  misdemeanors  prosecuted  (sec.  37  (15))...    197 
To  examine  lists  of  persons  liable  for  privilege  taxes  (sec.  45a) .  206 

To  revise  bills  of  costs  (sec.  7594) 304 

Retaxation  of  costs  at  his  instance  (n.  7) 307 

Duty  as  to  board  of  criminal  juries  (sec.  7608) 312 

COUNTY  REGISTER. 

Entitled  to  no  fee  for  certificate  of  tax  on  transfer  of  land  (n.  8)     79 
Misdemeanor  to  neglect  to  perform  duties  in  forwarding  state- 
ments to  State  board  of  equalization  (sec.  32x) 187 

COUNTY  REVENUE  COMMISSIONERS. 

li^lection;  eligibility;  qualifications   (sec.  76) 249 

Term  of  office  (sec.  76a) 249 

Discrepancy  in  election  and  terms  of  office  (n.) 249 

Oath  (sec.  76b) 250 

Time  of  meeting;  duties  to  be  performed  (sec.  76c) 250 

Compensation  (sec.  76d) 250 


38o  Index. 

COUNTY  TRUSTEE. 

To  cite  taxpayer  for  reassessment,  when  (sec.  30  (5)) 166 

Form  of  citation  (sec.  30  (5a)) 167 

Power  to  summon,  swear,  and  examine  witnesses  (sec.  30  (5b)).    168 
To   back   assess    or   reassess    estates    of   decedents,   when    (sec. 

30  (5g)) 169 

Liability  for  failure  to  perform  this  duty;  jurisdiction  for  recov- 
ery (sec.  30  (5h)) 169 

Cannot    consider    sufficiency    of    notice    of    increase    in    assess- 
ment (n.)   181 

Official  neglect  to  be  certified:  penalties  sued  for;  misdemean- 
ors prosecuted  (sec.  37  (15)) 197 

To  give  receipt  for  taxes  (sec.  42) 204 

To  give  poll  tax  receipt  which  may  be  combined  with  land  tax 

receipt   (sec.  42b) 205 

Charged  with  and  must  account  for  poll  tax  receipts  (sec.  42c) . .  205 
Liability  for  receiving  poll  tax  without  property  tax  (sec.  46b) . .  207 

Collect  property  taxes  (sec.  47a) 208 

May  appoint  deputies;  list  of  delinquent  taxpayers  (sec.  49e) .  . .   210 

To  keep  record  of  levies  and  proceedings  (sec.  49f) 211 

Not  required  to  account  for  fees  of  deputies  in  collection  of  de- 
linquent taxes  (sec.  49g) 211 

To  issue  delinquent  polls,  when  (sec.  49h) 211 

Entitled  to  no  fees  except  commissions  (sec.  49n) 213 

-Entitled  to  no  fee  for  selling  land  for  taxes  (n.) 214 

To  advertise  land  for  sale  for  taxes  (sec.  50) 214 

To  sell  land  for  taxes,  when  (sec.  51) 215 

To  make  certified  list  of  lands  so  struck  oflf  to  State  treasurer  in 
book  form  showing  what;  a  record  of  office  of  circuit  court 

clerk  (sec.  53a) 216 

Form  of  certificate  to  list  (sec.  53c) 217 

To  enter  redemption  or  purchase  on  original  tax  books  (sec.  66b)  233 

To  report  and  pay  over  monthly  (sec.  68) 237 

To  make  annual   sworn  statement,  and  publish  same;   publica- 
tion fee  to  be  paid  by  county  (sec.  68a) 237 

Not  entitled  to  commissions  until  report  is  published;  recovery, 

where  illegally  paid  (sec.  68b) 237 

Monthly  settlements  to  be  spread  upon  minutes;  credits  to  be 

specified  (sec.  68c) 237 

To   present   list   of   insolvents,    delinquents,    and    double    assess- 
ments annually  at  July  session,  verified  by  affidavit;  requisites 

(sec.  69) 238 

Forfeiture  of  credits  for  delinquencies  on  lands  for  failure  to  re- 
port within  prescribed  time  (n.  1) 238 

Delay  of  tax  books  postpones  time  (n.  2) 238 

Examination  of  report  and  credits  allowed  by  the  county  court 
(sec.  69a)   238 


Index.  381 

List  of  credits  to  be  certified  by  clerk  of  county  court  (sec.  69b) .  239 

Report  to  be  spread  upon  minutes  (sec.  69c) 239 

Credits  claimed  for  insolvencies  to  be  investigated  by  the  county 

court  (sec.  69d) 239 

List  is   chargeable   against   trustee   unless    credits   are   allowed; 

improper  allowance  of  credits  does  not  operate  as  an  estoppel 

(sec.  69e)   239 

List  of  insolvent  poll  taxes  to  be  retained,  collections  made  and 

reported   (sec.  69f) 239 

Fees  for  collection  of  polls  by  distraint  or  sale  (sec.  69g) 240 

Annual    statement    in    September   for    final    settlement;    credits 

(sec.  70)    240 

Settlement  to  be  spread  upon  minutes  of  county  court  (sec.  70a)  240 
Misdemeanor  to  violate  general  assessment  law;  fine  for  school 

fund  (sec.  71) 241 

An  additional  penalty  for  failure  of  collector  to  pay  over  taxes 

collected;  forfeiture  of  office;  attorney's  fees  (sec.  71a) 241 

Motion  or  suit  against  trustee  in  name  of  State  (sec.  71b  (1)). . .  241 
Motion  or  suit  for  State  made  or  brought  by  whom  (sec.  71c  (2))  241 
Motion  or  suit  for  county  in  name  of  State  made  or  brought 

by  whom  (sec.  71d  (3)) 242 

Motion  or  suit  for  city  in  name  of  State  may  be  brought  by 

whom  (sec.  71e  (4)) 242 

Counsel's  compensation  of  fifteen  per  cent,  to  be  added  as  part 

of  judgment  (sec.  71f  (5)) 242 

Fees  of  State's  counsel  to  be  reported  and  accounted  for  (sec. 

71g  (6)) 242 

Fees   of   county's    counsel    to    be    collected    and    reported    (sec. 

71h   (7))    242 

Fees  of  city's  counsel  to  be  collected  and  reported  (sec.  71i  (8)).  242 
Taxpayer  may  make  motion  or  bring  suit  in  name  of  State,  upon 

leave   of  court,  when;   application   for   leave,   and   costs    (sec. 

71j  (9))  242. 

No  releasement  of  revenue  collectors  (sec.  71k  (10)) 243 

Compensation  of  (sec.  72) 243 

Rules    and    provisions    for    collection    of    delinquent    municipal 

taxes  (sec.  73) ' 244 

City  taxes  are  delinquent,  when  (sec.  73  (1)) 244 

Penalties  on  delinquent  city  taxes  (sec.  73  (2)) 244 

Interest  in   addition   to  penalty  on   delinquent   city   taxes    (sec. 

73  (3))  245 

Sales  for  delinquent  city  taxes  (sec.  73  (4)) 245 

Advertisement  of  delinquent  land  for  taxes  of  1906,  and  for  all 

other  years  (sec.  74) 245 

Fees  to  be  collected  and  paid  over  to  the  proper  officials   (sec. 

74a)  ♦. . . .  245 

Sale  to  include  all  delinquent  lands;  same  method  as  for  sales 

of  land  for  taxes  for  1906  (sec.  74b) 245 


382  Index. 

Separate  report  of  sales  of  land  for  delinquent  taxes  prior  to 

1906;  trustee's  compensation  (sec.  74g) 245 

To  receive  delinquent  taxes  (sec.  77z) 258 

Of  new  county  to  collect  taxes  in  fractional  parts  taken  from 

old  counties  for  debts,  when  (sec.  1) 260 

To  collect  such  taxes,  when  (sec.  2a) 261 

Compensation   (sec.  2b) 261 

Bond  (sec.  2c) ; 261 

Penalties  for  failure  to  execute  bond  and  to  faithfully  perform 
his  duties  (sec.  5) 263 

COURT  OF  CIVIL  APPEALS. 

What  litigation  on  cases  in  this  court  (n.  21) 52 

CRIMINAL  COSTS. 

Judge  to  certify  costs;  officers  included  (sec.  7588) 303 

Clerk  guilty  of  neglect  is  not  entitled  to  (sec.  7589) 303 

Not  allowed  on  return  of  process  "  not  found,"  when  (sec.  7591).   303 

Where  there  are  several  defendants  (sec.  7592) 304 

Provision  is  directory;  defendant  can  take  no  advantage  of  its 

violation  (n.) 304 

Against  State  or  count3''  audited  by  judge  and  attorney-general 

(sec.  7593) 304 

Same;   duty   of   comptroller   and   of   county  judge   or   chairman 

as  to  cost  bills  (sec.  7594) 304 

Neglect  of  duty  deprives  clerk  of  fees  (sec.  6394) 305 

None  except  as  allowed  by  law  (sec.  7583)  .• 306 

Created  by   statute,   and   cannot  be   adjudged   or   taxed   except 

where  authorized  by  statute  (n.  1) 306 

Not  to  exceed  specific  fees  in  statute  (n.  3) 307 

Officers  are  entitled  only  to  such  as  are  fixed  by  statute  (n.  4) . .  .   307 

Comptroller  may  revise  (sec.  7594,  n.  5) 304,  307 

Clerk  entitled  to  no  fee  for  certifying  or  copying  bill  of  costs 

against  State  or  county,  when  (n.  6) 307 

Retaxation   of   costs   at   instance   of   county  judge;,  illegal   fees 

stricken  out;  judgment  against  State  or  county  for  illegal  fees 

is  void  (n.  7) 307 

No   retaxation   against   State    after   costs    are    adjudged   against 

prosecutor   (n.   8) 308 

Seal  to  certificate  to  bill  of  costs  is  not  necessary  (sec.  7595) 308 

Comptroller  may  draw  separate  warrant  in  favor  of  any  party 

interested   (sec.  7596) 308 

Court  and  attorney  to  examine  and  certify  bill  of  costs,  how;  and 

court  may  hear  proof  (sec.  7598) 309 

Discretion  of  court  (sec.  7599) 309 

Justice's  costs  to  be  certified  to  circuit  court  (sec.  7601) 309 


Index.  383 

Justice's  certified  bill  of  costs  is  subject  of  forgery  by  the  fraud- 
ulent making  thereof  (n.) 309 

Justice's  cost  bills  examined;  when  disallowed  (sec.  7602) 310 

Disallowed  in  frivolous  cases  before  justice  (n.) 310 

Justice's  certificate  that  prosecution  is  not  frivolous  is  not  con- 
clusive (sec.  7603) 310 

Justice's  certificate  is  subject  of  forgery  (n.) 310 

In  small  offense  cases  (sec.  7604) 310 

Of  officers  before  justice  (sec.  7605) 311 

Includes  what  (sec.  7606) •. 311 

For  attaching  witness  in  criminal  case  (n.  1) 311 

Of  boarding  jury  (n.  2) 311 

Judgment  for  cost  of  boarding  jury  rendered  at  a  subsequent 

term  is  void  (n.  3) 311 

Defendant  is  liable  for  his  own  costs,  except  when  (n.  4) 311 

Expenses  of  keeping  criminal  jury,  how  paid  (sec.  7607) 312 

Duty  of  county  judge  or  chairman,  and  comptroller  as  to  board 

of  juries  (sec.  7608) 312 

For  boarding  jury  collected  and  refunded,  wheii  (sec.  7609) 312 

Judgment  for  costs,  when  (sec.  7610) 313 

Taxed  against  prosecutor,  when  (sees.  7611-7613a,  n.) 313,  314. 

No  costs  against  defendant  acquitted  (sec.  7614) 315 

Defendant  acquitted  is  liable  for  his  own  costs,  when  (sec.  7615)  315 
Statute  requiring  State  or  county  to  pay  criminal  costs  construed 

to  be  limited  to  costs  of  prosecution,  when  (n.  1) 315 

Statute  modifies  rule  established  before  (n.  2) 315 

May  be  taxed  against  State  in  court's  discretion  (n.  3) 315 

Must  be  expressly  allowed  in  court  in  discretionary  cases  (n.  4).   315 

Defendant  pays  his  own  witnesses,  when  (sec.  7616) 316 

Defendant  pays  all  costs  on  conviction  (sec.  7617) 316 

Infants  are  liable  for  fines,  costs,  and  torts  (n.) '316 

On  peace  warrants  (sec.  7618) 316 

Paid  by  State  or  county,  when  (sec.  7619) 316 

Paid  by  State,  when  (sec.  7620) 317 

Paid  by  county,  when  (sec.  7621).. 317 

Defined   (sec.  7622) 317 

Liability  of  counties  for  costs  in  felony  cases  (n.  1)  ........... .   318 

Liability  of  counties  for  costs  in  small  offense  cases  is  limited 

in  certain  counties  (n.  4) 318 

State  and  county  not  liable  for  costs;  exceptions  (sec.  7622a)...   318 

Payable  by  State  (n.,  1) 319 

Payable  by  counties  (n.  2) 320 

Of  acquittals  (n.  3) 320 

In  cases  of  false  pretense  not  paid  by  State  (n.  7) 320 

State  is  not  chargeable  with   costs   in  unsuccessful   disbarment. 

proceedings,  but  the  relator  must  pay  the  costs  (n.  8) 320 

Witnesses  living  within  five  miles  receive  no  pay  (sec.  7622b) . ; .   320 


384  Index. 

Statute  is  constitutional  (n.  1) 321 

Paid  by  State  after  conviction  only  on  return  of  nulla  bona  (n.  2)  321 
Costs  in  habeas  corpus  case  paid  by  State  or  county,  when  (n.  3)  321 
On  acquittal  of  the  felony  and  conviction  of  misdemeanor  State 

paid  her  costs  as  to  felony  before  Acts  1897,  ch.  20  (n.  4) 321 

Judge  to  render  judgment  and  certify  fees  for  jailer  and  keeper 

of  jury  (sec.  7623) 321 

Bill  of  costs  to  show  what  in  each  case  (sec.  7624) 322 

What  clerk  to  tax  when  State  is  liable  (sec.  7625) 322 

What  when  State  is  not  liable  (sec.  7626) 322 

Jail  and  jury  bills  of  costs,  and  their  requisites  (n.) 322 

In  cases  transferred  to  federal  courts  to  be  paid  by  the  State, 

when  (sec.  7627) 323 

By  county,  when  (sec.  7628) 323 

Warrants  for  costs   (sec.  7629) 323 

County  pays  witness  fees  on  ignored  indictment  (n.  1) 323 

County  pays  State  tax,  when  (n.  2) 324 

Defendant  not  required  to  pay  or  work  out  certain  costs  (n.  3)  . .   324 

County  pays  coroner  (n.  4) 324 

Cases  separately  certified  (n.  5) 324 

Appeal  without  bill  of  exceptions  does  not  act  as  a  supersedeas 
where  the  judgment  is  for  a  penalty  less  than  death  or  im- 
prisonment for  life  (sec.  7629a) 324 

Prisoner  held  at  sheriff's  cost,  when  (n.) 324 

Retaxation  of  costs  after  return  of  nulla  bona  (n.  1) 325 

Statute  to  authorize  payment  of  costs;  what  bills  of  cost  should 

show  (n.  2) 325 

General  rules  to  be  followed  in  making  out  bills  of  costs  (n.) ....   325 

How  bills  of  cost  should  be  made  out  (n.  2) 341 

See  Costs. 
See  Fees. 

DEPUTIES. 

Appointed  by  county  trustee;  list  of  delinquent  taxpayers  fur- 
nished to  (sec.  49e) 210 

Fees  on  collections  by  distress  or  distress  and  sale  (sec.  49d) .  . .  210 
Fees  in  collection  of  delinquent  taxes,  and  not  to  be  accounted 

for  by  trustee  (sec.  49g) 211 

Fees,  costs,  and  commissions  on  delinquent  polls  (sec.  49h) 211 

Monthly  reports  and  payments  as  to   collection   of  polls;   fees 

retained  (sec.  49j) 212 

Final  settlements  and  payments;  credits  for  what  (sec.  49k)....  213 
Balance  due  on  settlements  may  be  recovered,  how  (sec.  491) .  . .   213 

Bond  of  constable  or  deputy  (sec.  49m) 213 

Entitled   to   no    fee   except   where    he    collects    the    tax   himself 

(sec.  49o)  214 

Back  poll  taxes  are  payable  without  costs,  when;  refusal  of  offi- 
cial is  high  misdemeanor;  fine  (sec.  49p) 214 


Index.  385 

DESCRIPTION  OF  LAND. 

In  tax  assessments  and  in  tax  sales  (sec.  4) 234 

DISBARMENT  PROCEEDINGS. 

State  is  not  chargeable  with   costs  in  unsuccessful   disbarment 
proceedings,  but  the  relator  must  pay  the  costs  (n.  8) 320 

DISCRIMINATION. 

In  privilege  taxation  against  nonresidents  renders  city  ordinance 

.  or  State  statute  void  (n.  20) 16 

Graduated  on  population  (n.  1) 71 

DISTILLERS. 

Privilege  taxes  for  distilling  brandy  (sec.  4) 33 

Privilege  taxes  for  distilling  whisky  (sec.  4) 33 

Liability  for  selling  liquors   (n.  14) 47 

DISTRESS  WARRANTS. 

To  collect  penalties   for  exercising  a  privilege   without  license 

(n.  15)  15 

To  be  issued  by  clerk  of  county  court  for  delinquent  privilege 

tax  (sec.  18b) ^ 91 

May  be  issued  notwithstanding  motions  on  bonds  of  delinquent 

privilege  taxpayers   (sec.  28g) 164 

After  March   1,  and  have  force  of  executions   from  judgments 

(sec.  49) 209 

Statutes  authorizing  distress  warrants  are  valid  as  "  the  law  of 

the  land,"  and  as  authorizing  "  due  process  of  law  "  (n.) 209 

Notice  of  sales  under  (sec.  49a) 210 

Officers  to  have  property  at  sale;  costs,  commissions,  and  ex- 
penses of  removal  (sec.  49b) 210 

Garnishment  lies,  when;  proceedings  on;  judgment  (sec.  49c)...  210 
Fees  on  collections  by  distress  or  distress  and  sale  (sec.  49d) .  . .  210 
Trustee    may    appoint    deputies;    list    of    delinquent    taxpayers 

(sec.  49e) 210 

Void  levy  for  taxes  under  a  void  paper  from  trustee  enjoined  (n.)  211 

Record  of  levies  and  proceedings  (sec.  49f) 211 

Fees  of  deputies  in  collection  of  delinquent  taxes,  and  not  to  be 

accounted  for  by  trustee  (sec.  49g) 211 

Delinquent   polls    to   be   issued,   when;    commissions,    fees,   and 

"osts  of  constables  or  deputies  (sec.  49h) 211 

Poll  tax  list  to  be  returned,  when;  payment  afterwards  (sec.  49i)  212 

For  false  statements  of  merchants  (sec.  77j) 254 

But  not  to  issue  without  notice,  and  assessment  by  clerk  (sec. 

77k) 254 

To  be  issued  by  comptroller  for  taxes  against   railroads,  tele- 
graphs, and  telephones  (sec.  16) 276 


386  Index. 

For  collection  of  taxes  against  interurban  and  street  railroads 
(sec.  16)   289 

DISTRICT  ATTORNEYS. 

To  prosecute  ex  officio  violations  of  revenue  law  (sec.  19) 91 

To  attend  to  appealed  inheritance  tax  cases  in  the  circuit  court 

(sec.  15c)    ' 107 

To  prosecute  taxpayers  reported  as  not  taking  oath  nor  return- 
ing schedule  (sec.  lOi) 129 

Failure   to    prosecute   such   taxpayers    so   reported    is   a   misde- 
meanor in  office  (sec.  lOj) 129 

To  institute  proceedings  to  recover  penalties  under  the  general 

assessment  lav/  (sec.  33a) 189 

Misdemeanor  not  to  observe  the  general  assessment  law  (sec.  35)   189 
To  institute  motions  or  suits  for  the  State  against  county  trustee, 

when  (sec.  71c  (2)) 241 

To  institute  motions  or  suits  for  the  county  against  the  county 

trustee,  when  (sec.  71d  (3)) 242 

To  assist  State  revenue  agents,  when  (sec.  77r) 256 

To  prosecute  ex  officio  offenses  defined  in  the  general  assess- 
ment law  (sec.  80a) 259 

Receive  salaries,  and  are  not  affected  by  statute  disallowing  fees 

for  defects  in  indictment  or  for  omission  of  duty  (n.) 303 

List  of  fees  (sec.  6376) 325 

Fees  to  be  taxed  in  bill  of  costs  (sec.  6377) 328 

Fee  where  agreed  verdict  of  not  guilty  upon  defendant  paying 

costs  as  on  conviction  (n.  1) 328 

Counsel  appointed  to  defend  entitled  to  no  fee  from  county  or 

State  (n.  2) 328 

Joint  defense,  one  tax  fee  (sec.  6381) 328 

Only  one  fee  against  several  joint  defendants  jointly  tried  (n.  1).   329 

Several  fees  for  several  motions  (n.  2) 329 

And  one  tax  fee  for  each  defense  (sec.  6382) 329 

To  receive  salary  (sec.  1) 329 

Fees  to  go  to  State;  to  be  reported  and  paid  over  (sec.  2) 329 

Fees  shall  not  be  remitted  or  released  (sec.  2a) 330 

Fees  taxed  as  costs  for  benefit  of  the  State  in  civil  and  criminal 

cases  (n.  1) 330 

Statutes  suspended  or  repealed  by  implication;  State  and  coun- 
ties pay  no  fees  to  district  attorneys  (n.  2) 330 

DOG  AND  PONY  SHOWS. 
See  Exhibitions,  Etc. 

DOWER. 

No  litigation  tax  on  dower  cases  (n.  17) 51 


Index.  387 

EATING  STANDS. 

Privilege  taxes  against  (sec.  4) 33 

ELECTRIC  LIGHT  AND  POWER  COMPANIES,  ETC. 

Privilege  taxes  against  (sec.  4) 33 

ELEVATORS. 

See  Warehouses  and  Elevators. 

EMBEZZLEMENT. 

Prosecutor  taxed  with  costs  in  cases  of,  when  (sec.  7613a) 314 

EMPLOYMENT  AGENCIES. 

Privilege  tax  against  (sec.  4) 41 

EXEMPTION  FROM  TAXATION. 

Privilege  taxes  is  not  an  exemption  from  ad  valorem  tax  (sec.  2a)     10 

Of  soldiers  (sec.  2a) 10 

Of  manufactures  does  not  exempt  dealer  (n.  6) 11 

By  charter  contract  before  constitution  of  1870  is  binding  (n.  23)     17 

Of  cities  from  taxation  on  waterworks  (n.) 68 

From  inheritance  tax  (sec.  1,  ns.  2-6) 92,  93 

None  except  as  provided  (sec.  14a) 84 

Legacies  to  religious,  literary,  or  charitable  institutions  are  not 

exempt  from  inheritance  tax  (n.  5) 113 

Of  what  property  enumerated  (sec.  2) 113-117 

Charter  exemptions  to  be  avoided  as  far  as  possible,  except  as 

to  municipal  taxes  (sec.  25) 153 

Charter  exemption  of  shares  of  capital  stock  is  not  effective  as 
against  ad  valorem  taxation  of  capital  stock,  nor  from  privi- 
lege taxation  (n.  1) , 154 

Charter  exemption  effective  as  to  ad  valorem  taxes,  but  not  as  to 

privilege  taxes  (n.  2) .* 154 

Cannot  be  created  now  except  (n.  4) 154 

Charter  exemption  from  taxation  may  pass  under  a  decree  of 
sale    expressly    so    providing    under    a    statute    authorizing   it 

(n.  3)  278 

Elevator  of  railroad  exempt  as  warehouse,  and  tracks  to  it  ex- 
empt also  (n.  4) 278 

Exemption  in  one  charter  not  conferred  in  another  with  same 

rights  and  privileges  (n.  5) 278 

Railroads  cannot  be  exempted  now  (n.  6) 279 

Exemption  of  capital,  not  an  exemption  of  property  of  corpora- 
tion; exemption  for  a  time,  an  express  power  to  tax  there- 
after (n.  7) 279 

Of  $1,000  allowed  interurban  and  street  railroads  (sec.  7) 286 

13 


388  Index. 

EXHIBITIONS  OF  TRAINED  ANIMALS  AND  DOG  AND  PONY 
SHOWS. 

Privilege  taxes  against  (sec.  4) 34 

EXPRESS  COMPANIES. 

Privilege  taxes  against 68 

Railroad  liable  as  express  company,  when  (n.  1) 68 

Taxation  of  their  wagons  is  not  allowed  (n.  2) 68 

Cities  cannot  tax  this  privilege  (n.  3) 69 

License  cannot  be  required  of  express  agent  by  the  State  where 

he  does  any  interstate  business  (n.  4) 69 

Tax  on  the  business  of  express  companies  is  not  a  tax  on  inter- 
state commerce,  when  (n.  5) 69 

EXTORTION. 

Officer  demanding  or  receiving  higher  fees  than  are  prescribed 
by  law  is  guilty  of  extortion;  penalty;  misdemeanor  in  office 

(sec.  6353)   298 

By  officer  is  a  misdemeanor  (sec.  6714) 298 

Defined  (n.  1) : 299 

To  take  fees  not  due  (n.  2) 299 

Demanding  and  receiving  unearned  commissions  (n.  3) 299 

No   penalty   or   extortion   in   charge    for    unofficial    work,   when 

(n.  4) ; 299 

Decision  of  court  will  protect  officer  (n.  5) 300 

Honesty  of  purpose  will  not  excuse  (n.  6)  . 300 

Officer  takes  fees  at  his  peril  (n.  7) 300 

Officer's  return  is  not  conclusive  (sec.  8) 300 

Municipal  officer  guilty  of  (n.  9) 300 

Removal  from  office  for  extortion  without  indictment  (n.  10)  .  . .   300 

FALSE  PRETENSES. 

State  is  not  liable  for  costs  in  cases  of  (n.  7) 320 

FEATHER  RENOVATORS. 

Privilege  taxes  against  (sec.  4) 35 

FEES. 

Privilege  taxes  for  dealing  in  (sec.  4) 35 

To  be  collected  by  the  secretary  of  State 293-296 

Must  be  expressly  provided  by  law  (sec.  6352) 298 

Taking  fees  not  prescribed  by  law  is  extortion;  penalty;  misde- 
meanor in  office   (sec.  6353) 298 

Taking   greater   fees   than   is   legally   allowed   is    extortion    (sec. 

6714) 298 

Extortion  to  take  fees  not  due  (n.  2) 299 

Decision  of  court  will  protect  officer  (n.  5) 300 

Honesty  of  purpose  will  not  excuse  (n.  6) 300 


Index.  389 

Officer  takes  fees  at  his  peril  (n.  7) 300 

List  of  fees  to  be  kept  posted  up  (sec.  6354) 300 

Bill  of  costs  to  be  made  out  (sec.  6355) 301 

No  fees  until  service  is  performed  (sec.  6356) 301 

No  fees  until  duties  performed,  when  (n.) 301 

Commissions  on  costs  (sec.  6357) 301 

Except  in  their  own  favor  (sec.  6358) 301 

Court  to  decide  questions  under  law  of  compensation  (sec.  6359)  301 
Supreme  court  will  determine  question  of  compensation  of  clerk 
•  of  lower  court  for  making  second  transcript;  rescission  of  pre- 
vious order  (n.) 301 

For  duties  performed  by  other  officers  (sec.  7584) 302 

Not  allowed  city  officers  with  fixed  salaries,  when  (n.) 302 

Provisions  of  section  7584  do  not  apply  to  judges  and  chan- 
cellors (sec.  7585) 302 

No  fees  on  escape  (sec.  7586) 302 

Allowed  on  escapes,  when  (sec.  7587) 302 

Judge  to  certify  costs;  officers  included  (sec.  7588) 303 

Clerk  guilty  of  neglect  is  not  entitled  to  fees,  when  (sec.  7589) .  .   303 

No  fee  to  attorney  in  like  case  (sec.  7590) 303 

District  attorneys  receive  salaries,  and  are  not  affected  by  stat- 
ute disallowing  fees  for  defects  in  indictment  or  for  omission 

of    duty    (n.) 303 

When  allowed  on  return  of  process  "  not  found  "  (sec.  7591) ....   303 
Clerk  entitled  to  no  fees  for  neglect  of  duty,  when  (sec.  6394) .  . .   305 

No  fees  for  im.perfect  transcripts  (sec.  6395) 305 

In  criminal  cases  must  be  expressly  provided  by  law  (sec.  7583) .   306 

Only  such  fees  as  are  provided  by  law  allowed  (n.  2) 306 

County  is  liable  for  State's  attorney's  fee  in  motion  cases,  when 

(n.  9) 308 

No  fee  for  seal  to  certificate  to  bill  of  costs  (n.) 308 

None  to  prosecutor  in  misdemeanor  cases  (sec.  7600) 309 

Fees  of  justice  to  be  certified  to  circuit  court  (sec.  7601) 309 

Sec  Costs. 

See  Criminal  Costs. 

FERRIES. 

Privilege  taxes  against  (sec.  4) 35 

Licensed  or  franchised  ferryman  cannot  enjoin  unlicensed-  fer- 
ryman, where  each  owns  one  bank  (n.  1) 36 

Ferries  licensed,  franchised,  and  established  on   rivers   between 

this  and  other  States  (n.  2) 36 

Ferries  between  States  constitute  interstate  commerce  (n.  3) . . . .  36 

FIDUCIARIES. 
See  Trustees. 


390  Index. 

FLYING  JENNIES. 

Privilege  taxes  against  (sec.  4) 36 

FOREIGN  CORPORATIONS. 

Fee  for  filing  charter  (sec.  1  (10)) 293 

Fee  for  certified  copy  of  foreign  charter  of  incorporation   (sec. 

1  (8))  293 

Fee  for  abstract  of  foreign  charter  of  incorporation  (sec.  1  (9)).   293 
Privilege  tax  for  coming  into  this  State  to  do  business   (sees.   1 

and  2)   297 

Secretary  of  State  to  report  and  pay  over  taxes  (sec.  3) 297 

Not   required  to   register   abstracts   of   their   charters   in    coun- 
ties (n.)  298 

FORFEITURE. 

For  failure  of  collector  to  pay  over  taxes  collected  (sec.  71a)  ....   241 

FORGERY. 

Justice's  certified  bill  of  costs  is  subject  of  (n.) 309 

Justice's  certificate  that  prosecution  is  not  frivolous  is   subject 
of  (n.)   310 

FORTUNE  TELLERS. 

Privilege  taxes  against  (sec.  4) 37 

FRAUDULENT  BREACH  OF  TRUST. 

Prosecutor  is  taxed  with  costs,  when  (sec.  7613a) 314 

FRUIT  STANDS. 

Privilege  taxes  against  (sec.  4) 37 

FUTURES. 

Privilege  taxes  against  (sec.  4) 37 

GAMES. 

Privilege  taxes  against  (sec.  4) 37 

Not  affected  by  Acts  1907,  ch.  563  (n.) 38 

GARNISHMENT. 

Lies  for  collection  of  taxes,  when;   proceedings   on;  judgment 
(sec.  49c)   210 

GAS  COMPANIES. 

Privilege  taxes  against  (sec.  4) 38 

GENERAL  ASSESSMENT  LAW. 

Basis  of  assessment  (sees.  l-8b) 113-123 

Tax  assessors  (sees.  9-20d) 123-139 

Corporations  to  be  assessed,  how  (sees.  21-25) 139-155 


Index.  391 

Merchants  (sees.  26-26e) 155-159 

Privileges  (sees.  27-29) 159-165 

Back  assessments  or  reassessments  (sec.  30) 165-170 

Code  provisions  as  to  back  assessments  and  reassessments,  and 

limitations 170-176 

Lien  for  taxes  (sec.  31) 176-178 

County  board  of  equalizers  (sees.  32-32z) 178-188 

Misdemeanors    and    penalties    for    violation    of    this    act    (sees. 

33-36)   188-190 

State  board  of  equalization  (sec.  37) 190-200 

Assessments  by  county  trustee  (sec.  38) 200,  201 

Miscellaneous  provisions   (sees.  39-46b) 201-208 

Collection  of  taxes  (sees.  47-49p) 208-214 

Sale  of  land  for  taxes  (sees.  50-66b) 214-236 

Tax  payment  on  owner's  portion  (sees.  67-67b) 236 

Revenue  collector  (sees.  68-74f) 237-247 

Relief   for   purchaser   at   tax   sale    for    defective    tax   title    (sec. 

75)  247-249 

County  revenue  commissioners  (sees.  76-76d) 249-251 

State  revenue  agents  (sees.  77-77z) 251-258 

Uniform  system  of  bookkeeping  (sec.  78) 258,  259 

Miscellaneous  provisions    (sees.  79-81) 259,  260 

See  Assessment  for  Taxation. 

See  Assessment  of  Railroads,  etc.  (ante,  pp.  357-360). 

GOVERNOR. 

Member  of  board  of  equalization  (sec.  12) 274,  287 

May  convene  State  tax  assessors,  when  (sec.  18) 290 

GUARDIANS. 

To  be  assessed  for  taxes,  where  (sec.  5,  subsec.  3) 118 

See  Trustees. 

HABEAS  CORPUS. 

Costs  paid  by  State  or  county,  when  (n.  3) 321 

Clerk's  cost  shall  be  what  (n.  1) 341 

HOMESTEAD  CIDER. 

When   intoxicating,  is   intoxicating  liquor   in   the   sense   of   the 
four  mile  law  (n.  18) 47 

HOP  TONIC. 

When   intoxicating,  is   intoxicating   liquor   in   the   sense   of   the 
four  mile  law  (n.  18) 47 


392  Index. 

HOTELS  AND  TAVERNS. 

Privilege  taxes  against  (sec.  4) 39 

Privilege  of  a  sum  and  a  percentage  is  valid;  exemption  of  num- 
ber of  rooms  is  valid  (n.) 39 

HUCKSTERS. 

Privilege  taxes  against  (sec.  4) 39 

ICE. 

Privilege  tax  against  dealers  in  (sec.  4) 40 

Two  or  more  ice  depots  cannot  be  maintained  under  one  license 
and  one  tax  (n.) 40 

IMPRISONMENT. 

No  imprisonment  to  secure  payment  of  tax  on  litigation  (n.  19) .      52 

"IN  LIEU  OF  ALL  OTHER  TAXES." 

State  privilege  tax  '' in  lieu  of  all  other  taxes"  excludes  county 
and  city  privilege  taxes  (sec.  12) 82 

State  privilege  tax  "  in  lieu  of  all  other  taxes  "  precludes  cities 
and  counties  from  imposing  a  privilege  tax  (n.) 82 

INHERITANCE  TAX. 

See  Collateral  Inheritance  and  Succession  Tax  or  Duty. 

INJUNCTION. 

Misappropriation  of  a  special  county  tax  may  be  enjoined,  but 
collection  not  enjoined,  because  illegal  for  excessiveness,  when 

(n.  8)   9 

In  suit  to  collect  inheritance  tax  (sec.  15a) 107 

Against  a  void  levy  for  taxes  under  a  void  paper  from  the  county 
trustee  (n.) 211 

INQUISITORIAL  POWER. 

As  to  violation  of  the  revenue  law  (sec.  19) ; 91 

As  to  violation  of  the  general  assessment  law  (sec.  80) 259 

INSURANCE. 

Taxpayer  to  state  insurance  on  personalty  (sec.  8b) 123 

Amount  carried  by  merchants  to  be  ascertained  by  county  court 
clerk,  when  (sec.  26e  (4)) 158 

INSURANCE  COMMISSIONER. 

Insurance  privilege  taxes  payable  to;  rate  against  what  compa- 
nies; exemption  of  what  companies  (sec.  6) 75 

Agent's  privilege  tax  to  be  paid  to,  except  when  delegated  to 
comptroller  (sec.  6a) 76 


Index.  393 

INSURANCE  PRIVILEGE  TAXES. 

Rate   against  what   companies;    exemption    of   what    companies 

(sec.  6)   75 

Provision  to  obviate  decision  (n.) 76 

Agent's  tax  rate  to  be  paid  to  insurance  commissioner,  except 
when  delegated  to  comptroller  (sec.  6a) 76 

INTELLIGENCE  OFFICES. 

Privilege  tax  against  (sec.  4) 40 

INTERSTATE   COMMERCE. 

Statute    taxing   auctioneers   is    not   affected   by   interstate    com- 
merce laws,  if  there  be  no  discrimination  (n.  1) 21 

Merchandise  brokers  representing  nonresident  principals  exclu- 
sively cannot  be  taxed  by  the  State  (n.) 24 

Ferries  between  States  constitutes  (n.  3) 36 

Agents  for  nonresident  laundries  are  taxable  (n.) 42 

Lightning  rod  agents  are  exempt  from  tax  because  of  interstate 

commerce,  v/hen  and  when  not  (n.) 42 

Tax  on  peddling  is  a  privilege,  and  not  a  tax  on  the  article,  and 

not  an  interference  with  interstate  commerce  (n.  1) 61 

Selling  sewing  machines  of  and  in  other  States  here,  by  samples, 

is  interstate  commerce,  and  not  taxable  (n.  2) 62 

Brokers  selling  as  such,  and  not  for  nonresident  principals,  are 

subject  to  the  tax  (n.  3) 62 

License  cannot  be  required  of  express  agent  by  the  State  where 

he  does  any  interstate  business  (n.  4) 69 

Tax  on  business  of  express  companies  is  not  a  tax  on  interstate 

commerce,  when  (n.  5) 69 

Transportation  is,  and  can  be,  taxed  by  the  State  (ns.  2  and  3). 70,  71 
Soliciting  of  interstate  passenger  traffic  cannot  be  taxed  by  city 

(n.  4) 71 

Sleeping  cars  cannot  be  taxed  on  interstate  business,  but  may 

when  wholly  within  State  (n.  1) 72 

How  it  is  where  the  business  is  mixed  (n.  2) 72 

Statute  changed  to  obviate  decisions  (n.  3) 72 

But  the  point  of  change  not  decided  (n.  4) 72 

Sleeping  cars  may  be  taxed  on  business  within  the  State  if  ex- 
pressly limited  to  such  business  (n.  5) 72 

Telegraph  is  subject  to  interstate  regulations  (n.  1) 73 

License  tax  imposed  generally  on  telegraph  companies  is  void 

as  against  those  doing  interstate  business  (n.  3) 74 

License  fee  may  be  required  of  telegraph   company  when   con- 
fined to  business  within  the  State,  when  (n.  4) 74 

Excepted  from  inhibition  of  exercise  of  privileges  without  pay- 
ing the  tax  (sec.  16) 89 


394  Index. 

INTERURBAN  RAILROADS. 
See  Assessment  of  Interurban  Railroad  and  Street  Railroad  Proper- 
ties for  Taxes,  and  Collection  Thereof. 

INTOXICATING  BITTERS. 

Rules    for    determining   when    compound    medicines    are    intoxi- 
cants (n.  19) 47 

INTOXICATING  LIQUORS. 
See  Liquor  Dealers. 

ITINERANTS. 

Privilege  taxes  against  (sec.  4) 41 

Manufacturer  selling  his  medicine  through  a  druggist  in  and  at 
the  druggist's  store  is  not  subject  to  tax  on  itinerants  (n.) 41 

JAILERS. 

Judge  to  render  judgment  and  certify  fees  (sec.  7623) .  . '. 321 

Bills  and  their  requisites  (sees.  7624-7626,  n.) 322 

List  of  fees  (sec.  6412) 349 

For  feeding  witnesses  (sec.  6413) 349 

JUDGMENTS. 

Back  assessments  or  reassessments  are  valid  as  original  assess- 
ments, and  have  effect  as  judgments  (sec.  30  (5d)) 16S 

Against  revenue  collector  is  not  "  back  taxes  "  (n.) 176 

JUDGMENTS  BY  MOTION. 

On  privilege  tax  bonds  of  delinquents  (sec.  28a) . 163 

Upon  default  of  such  bondsman  (sec.  28d) 164 

Against   county   court   clerk   and    county   trustee    for    failure    to 
perform  duty  as  to  back  taxes   against  estates   of  decedents 

(sec.  30  (5h)) 169 

See  Motions. 

JUDICIAL  SALES. 

Collection  of  taxes  that  are  a  lien  on  land  sold  under  decree  of 

court  (sec.  969) 290 

Reference  at  any  time  while  funds  are  in  court  (n.  1) 291 

Lien  continues  unlfess  taxes  are  paid  (n.  2) 291 

But  where  taxes  are  ordered  paid  under  this  statute,  the  land  is 

relieved  of  the  lien  (n.  3) 291 

Tax  lien  is  not  lost  by  sale  of  land  under  decree  (n.  4) 291 

Taxes   paid  out  of  proceeds  arising  from   foreclosure   of  mort- 
gage on  lands  upon  court's  own  motion  (n.  5) 291 

State,  county,  and  city  not  concluded  as  to  taxes  when  not  par- 
ties to  suit;  tax  ordered  paid  without  their  intervention  (n.  6).   291 
Taxes  paid  by  purchaser  recovered  from  beneficiary  of  purchase 
money  after  case  is  out  of  court,  when  (n.  7) 292 


Index.  395 

Notice    to    tax    collectors    under    reference    to    ascertain    taxes 

(sec.  1) 292 

Same  rule  as  before  statute  (n.) 292 

Fees  of  clerk  and  clerk  and  master  (sec.  2) 293 

JURY. 

Expenses  of  keeping  criminal  jury  to  be  paid,  how  and  when 

(ns.  2,  3;  sees.  7607-7609) .' 311,  312 

Jail  and  jury  bills,  and  their  requisites  (n.) 322 

Expenses    of    keeping    juries    paid    as    heretofore     (sec.    7622a 

(3)) 318,^319 

Compensation  to  be  paid  as  heretofore  (sec.  7622a  (3)) 318,  319 

Judge  to  render  judgment  and  certify  fees  for  jailer  and  keeper 

of  jury  (sec.  7623) 321 

One  bill  for  all  cases,  but  each  case  shall  show  what  (sec.  7624) .   322 

What  clerk  to  tax  when  State  is  liable  (sec.  7625) 322 

What  when  State  is  not  liable  (sec.  7626) 322 

Jail  and  jury  bills,  and  their  requisites  (n.) 322 

JUSTICiES  OF  THE  PEACE. 

Costs  to  be  certified  to  circuit  court  (sec.  7601) 309 

Certified  bill  of  costs  is   subject  of  forgery  by   the   fraudulent 

making  thereof  (n.) •: 309 

Cost  bills  examined;  when  disallowed  (sec.  7602) 310 

Costs  disallowed  in  frivolous  cases  before  justice  (n.) 310 

Certificate   that   prosecution   is   not   frivolous   is   not   conclusive 

(sec.  7603) 310 

Certificate  is  subject  of  forgery  (n.) 310 

Costs  in  small  offense  cases  (sec.  7604) 310 

Costs  of  officers  before  (sec.  7605) 311 

List  of  fees  in  criminal  cases  (sec.  6387) 330 

State  is  liable  for  costs  of  search  warrant  upon  probable  cause, 

though  property  is  not  found  (n.) 332 

LAUNDRIES. 

Privilege  taxes  against  (sec.  4) 41 

Agents  for  nonresident  laundries  are  taxable  (n.) 42 

LEGACIES. 

Chargeable  on  real  estate  creates  a  lien  on  the  real  estate  for 
the  inheritance  tax  (sec.  7) 97 

To  religious,  literary,  or  charitable  institutions  are  not  exempt 
from  inheritance  tax  (n.  5) 113 

LICENSE. 

Not  binding  on  the  State;  rate  increased  (n.  1) 10 

Prohibition  without  license  is  not  necessary  .(n.  5) 14 


396  Index. 

Need  not  be  actually  issued  (n.  6) 14 

Withdrawn  by  legislature    (n.  8) 14 

Increased  rate  after  license  issued  must  be  paid  (n.  9) 14 

Includes  all  essentials  of  the  business  (n.  10) 14 

Unauthorized   license  is   no   protection   against  violation   of   the 

law  (n.  28) 18 

Issued  before  statute  and  postdated  is  not  authorized,  and  the 

new  rate  prescribed  must  be  paid  (n.  16) 47 

Increased  rate  after  license  issued  must  be  paid  (n.  17) 47 

To  liquor  dealers  cannot  be  issued  for  less  than  a  quarter  of  a 

year  (n.  20) 48 

Cinnot  be  required  of  express  agent  by  the  State  where  he  does 

an  interstate  business  (n.  4) 69 

State  cannot  require  license  for  doing  interstate  business  (n.  3)  .  71 

Renewal  in  case  of  death  or  sale  (sec.  11) 81 

Transfers    were    not    allowed    before    statute    authorizing    same 

(n.  1)   81 

Transferable,  when  (n.  2) 82 

Exercise  of  privileges  without  license  is  forbidden  (n.  2) 83 

Exercise  'of    a    taxed    privilege    without    license    is    prohibited 

(sec.  27) 159 

Must  show  what  (sec.  27a) 159 

Must  be  registered  by  circuit  couivt  clerk;  registration  shall  show 

what  (sec.  27b) 160 

Fee  for  registering  and  countersigning  license,  and  making  re- 
ports by  circuit  court  clerk  (sec.  27c) 160 

Validity  of  license  depends  upon  compliance  with  law;  violation 

is  a  misdemeanor  (sec.  27d) 160 

Circuit  court  clerk  or  his  deputy  must  countersign;  violation  is 

a  misdemeanor  (sec.  27e) 160 

Applicants    for    license    must    give    bond;    notice    of    expiration 

(sec.  27f) 161 

Clerk's  fee  for  bond  and  license  is  one  dollar  (sec.  27g) 161 

Must  be  renewed  annually  (sec.  27h  (2)) 161 

Term  and  locality  of  license  (sec.  27i  (2a)) 161 

May  be  issued  quarterly  (Code,  sec.  1003) 161 

Settlement  by  quarters  on  ceasing  business  (n.  1) 161 

Not  to  be  issued  for  less  than  a  quarter  of  a  year  (n.  2) 162 

List  of  privileges  for  fixed  periods  (n.  3) 162 

Transferable,  when,  and  upon  what  terms  (sec.  27j   (2b)) 162 

LIEN  FOR  TAXES. 

On  realty  for  inheritance  tax  (sec.  3b) 94 

On  realty  for  inheritance  tax  charged  on  the  realty  (sec.  7) 97 

For  inheritance  tax  continues  for  five  years  (sec.  19) 110 

Plaintiff  taxed  with  costs,  and  lien  declared  in  judgment  for 
taxes,  where  the  note,  bill,  bond,  or  chose  in  action  or  renewal 


sued  on  was  not  given  in  for  taxation;  unsettled  accounts  ex- 
cepted (sec.  14) 135 

In  assignments  for  creditors  (sec.  27k  (3)) 162 

Back  assessment  or  reassessment  is  no  lien  against  bona  fide 
purchaser;    burden    to    show    bona    fide    purchase;    lien    where 

there  was  no  assessment  at  all  (sec.  30  (4a)) 166 

Of  back  assessments  and  reassessments  (n.  5) 171 

And  extent  of  thereof  (sec.  31) 176 

Superior  to  mortgage  lien  (n.  1) 177 

Lost  bj'^  laches,  when  (n.  2) 177 

Lien   against   whole   estate,   including   remainder   estate,   though 

land  is  assessed  to  life  tenant  only  (n.  3) 177 

Statutes  making  taxes  assessed  to  a  life  tenant  a  lien  on  re- 
mainder estate  are  constitutional  (n.  4) 178 

On  railroad,  telegraph,  and  telephone  properties  (sec.  15) 276 

On  railway  cars  of  nonresidents  (sec.  10) 282 

On  interurban  and  street  railroads  (sec.  15) 2S9 

On  land  sold  under  decree  of  court  to  be  collected,  how  (sec.  1).  293 

Reference  at  any  time  while  funds  in  court  (n.  1) 291 

Continues  until  taxes  are  paid  (n.  2) 291 

But  where  ordered  paid  under  this  statute,  the  land  is  relieved 

of  lien  (n.  3) 291 

Not  lost  by  sale  under  decree  (n.  4) 291 

LIGHTING  COMPANIES. 

Privilege  taxes  against  (sec.  4) 42 

LIGHTNING  ROD  DEALERS  OR  AGENTS. 

Privilege  tax  against  (sec.  4) 42 

Agents  exempt  because  of  interstate  commerce,  when  and  when 
not  (n.  1) 42 

LIQUOR  DEALERS. 

Privilege  taxes  against  (sec.  4) 43 

Wholesale  and  retail  liquor  dealers  defined  and  distinguished 
(n.  1)   44 

Prohibition  of  sales  of  intoxicating  liquors,  except  by  manufac- 
turers in  wholesale  packages  or  quantities,  is  valid  (n.  2) 44 

What  constitutes  wholesale  packages  or  quantities  of  intoxicating 
liquors   (n.  3) 45 

Manufacturer  may  sell  to  dealers  in  unbroken  packages  of  not 
less  than  five  gallons  without  license  (n.  4) 45 

Manufacturer  of  liquor  cannot  retail  to  consumers  without  li- 
cense (n.  5) ." 45 

May  recover  wholesale  privilege  tax  paid  under  protest,  when 
liable  for  retail   (n.  6) 45 

Producer  of  wine  may  sell  without  license,  when  (n.  7) 45 


398  Index. 

Wine  is  fermented  liquor;  statute  includes  spirituous  and  fer- 
mented liquor  (n.  8) 46 

Druggists  limited  by  statutes  (n.  9) 46 

Druggists  selling  within  provisions  of  statute  are  not  liable  be- 
cause they  have  federal  license  (n.  10) ,.     46 

Dealers  must  pay  merchant's  tax  and  this  privilege  (n.  11) 46 

Social  clubs  liable  (n.  12) 46 

Licensed  wholesale  liquor  dealers  are  not  subject  to  tax  for  sell- 
ing beer  as  owners  or  as  agents  (n.  13) 46 

Liability  of  distillers  for  selling  liquors  (n.  14) 47 

Liability  for  privilege  tax  for  selling  liquor  in  violation  of  the 

four  mile  law  (n.  15) , 47 

License  issued  before  this  act  and  postdated  is  not  authorized, 
and  the  new  rate  prescribed  by  this  act  must  be  paid  (n.  16) .  . .     47 

Increased  rate  after  license  issued  must  be  paid  (n.  17) 47 

Hop  tonic  and  homestead  cider,  when   intoxicating  drinks,  are 

intoxicating  liquors  in  violation  of  four  mile  law  (n.  18) 47 

Rules  for  determining  when  Peruna  and  other  compound  medi- 
cines are  intoxicants  or  "  intoxicating  bitters  "  (n.  19) 47 

License  for  not  less  than  a  quarter  of  a  year  (n.  20) 48 

LIST  OF  LANDS  SOLD  FOR  TAXES. 
See  Sale  of  Land  for  Taxes. 

LITIGATION  TAX. 

Privilege  taxes  on  litigation  (sec,  4) 48 

This  tax  is  constitutional  (n,  1) 49 

**  Unsuccessful  party  "  defined  (n.  2) 49 

Surety  of  unsuccessful  party  is  not  liable  for  the  tax  (n.  4) 49 

Successful  party  not  liable  for  the  tax  (n.  4) 49 

Successful  party  is  liable  for  such  tax  on  litigation  accrued  at 
his  instance  when  it  cannot  be  collected  out  of  the  unsuccess- 
ful party  (n.  5) 49 

But  if  paid,  collector  is  bound  to  account  for  it  (n.  6) 50 

Partial  payment  applied  to  tax  (n.  7) 50 

Litigation  tax  is  not  costs,  but  a  specific  tax  for  revenue  (n.  8) .  .  50 
Tax  not  costs,  though  so   declared  by  legislature,   and   no   im- 
prisonment for  nonpayment  (n:  9) 50 

Tax  accrues  when  suit  is  commenced  (n.  10) 51 

Application  and  levy  in  civil  and  criminal  cases  (n.  11) 51 

Litigation  tax  on  motions,  when  (n.  12) 51 

Motion  against  sheriff  is  subject  to  tax  (n.  13) 51 

But  not  in  supreme  court  (n.  14) 51 

Motion  against  clerk  is  subject  to  tax  (n.  15) 51 

Litigation  tax  on  bastardy  cases  (n.  16) 51 

No  litigation  tax  on  dower  and  certain  guardian  cases  under  this 
statute;    former    rule    under    statutes    making    no    exceptions 

(n.  17)  51 


Index.  399 

Tax  on  trials  for  violation  of  town  ordinances  (n.  18) 52 

Imprisonment  to  secure  payment  of  (n.  19) 52 

City  not  liable  for;  no  imprisonment  to  secure  payment  of  (n.  19)  52 
Litigation  tax  on  certiorari  from  justice,  though   compromised 

before  trial  (n.  20) 52 

What  litigation  tax  on  cases  in  court  of  civil  appeals  (n,  21).  ...  52 

LIVERY,  SALE,  OR  FEED  STABLES. 

Privilege  taxes  against  (sec.  4) 52 

.  Licensed  livery  stable  keeper  is  not  liable  for  privilege  on  bug- 
gies (n.  1 ) 52 

Except  in  carrying  passengers  (n.  2) 53 

Who  are  passengers  defined,  but  rule  changed  by  statute  (n.  2) .  53 

May  keep  a  shed  without  paying  additional  privilege  (n.  3) 53 

LUMBER  DEALERS. 

Taxed  as  merchants  (sec.  4) 55 

Logs  and  lumber  are  exempt  as   "  articles   manufactured   from 

the  produce  of  the  soil,"  when  (n.  1) 53 

Manufactured  articles  are  exempt,  but  a  privilege  tax  may  be 

laid  for  selling  (n.  2) 53 

MACHINES. 

Privilege  tax  against  slot  machines  (sec.  4) 54 

MAGIC  LANTERN  SHOWS. 
See  Circuses  and  Menageries. 

MANUFACTURERS. 

To  pay  on  property,  but  manufactured  articles  are  exempt,  when 

(sec.  22) 142 

Selling  their  own  manufactures  taxed  as  merchants,  when  (n.  2) .   155 

MANUFACTURES. 

Manufactured  articles  are  exempt,  but  a  privilege  may  be  laid  for 
selling,  when   (n.  2) 53 

MARRIAGE  LICENSE. 

Tax  for  (sec.  4) 54 

MENAGERIES.  . 

See  Circuses  or  Menageries* 

MERCHANTS. 

Ad  valorem  and  privilege  tax  against  (sec.  3) 10 

License  not  binding  on  the  State;  rate  increased  (n.  1) 10 

Classified  for  privilege  taxation  (n.  2) 11 

Taxed  without  declaring  their  business  to  be  privileges  (n.  3)  .  .  .  11 

Merchant  tailor  is  liable  for  merchant's  tax,  when  (n.  4) 11 


400  Index. 

Merchant's  capital  invested  in  ^oods  sold  to  nonresidents  and 
sent  beyond  the  State  is  taxed  ad  valorem,  and  not  for  privi- 
lege (n.  8) 12 

How  exemption  is  ascertained  and  tax  computed  when  portion 
of  merchant's  capital  is  invested  in  goods  sold  to  nonresidents 

and  sent  beyond  the  State  (n.  9) 12 

Constitution  exempting  merchant's  capital  invested  in  goods  sold 
to   nonresidents   and   sent  beyond   the    State   is    self-executing 

(n.  10)   12 

Exemption  of  taxes  above  the  ad  valorem  on  goods  sold  to  non- 
residents and  sent  beyond  the  State  does  not  exempt  saloons 

from  privilege  (n.  11) 12 

Merchant's  capital  not  exempt  from  ad  valorem  tax  on  merchan- 

di.4e  sold  and  sent  beyond  the  State  (n.  12) 13 

Merchants  and  privileges  classified,  and   each   class  of  business 

required  to  pay  privileges  (n.  11) 15 

Not  undertaker,  when  (n.) ' 66 

To  pay  ad  valorem  tax  equal  to  that  on  other  property  (sec.  26).    155 

Term  "  merchant  "  defined  (sec.  26a  and  n.  1) 155 

Manufacturer  selling  his  own  manufactured  articles  taxed  as  a 

merchant,  when  (n.  2) 155 

Trustee  selling  stock  assigned  is  not  a  merchant  (n.  3) 156 

Proprietor  of  a  school  furnishing  his  students  is  not  a  merchant 

(n.  4)   156 

To  make  sworn  statement  and  pay  on  average  stock,  or  capital 
stock,  when;  how  average  stock  is  ascertained;  "capital"  de- 
fined (sec.  26b)  (1)) 155 

Method  of  arriving  at  taxable  value  of  auction  or   commission 

stocks;  sworn  statement  to  be  filed  (sec.  26c  (2)) 157 

Capital  in  trade  without  stock  of  goods  is  taxable;  sworn  state- 
ment (sec.  26d  (3)) 158 

Citation  by  clerk  for  revisal  and  correction  of  sworn  statement; 
power  to  investigate;  insurance  to  be  ascertained  (sec.  26e  (4))   158 

Tax  to  be  collected  by  county  court  clerk  (n.  3) 165 

To  be  cited  for  reassessment,  when  (sec.  30  (5)) 166 

Form  of  citation  (sec.  30  (5a))  .  .  .' 167 

Taxes  collected  by  the  county  court  clerk  (sec.  47) 208 

Examination  of  their  reports  (sec.  77i) .  .  .^ 254- 

Distress  warrants  for  false  statements  (sec.  77j) 254 

But  distress  warrants  not  to  issue  without  notice,  and  assess- 
ment by  clerk  (sec.  77k) 254 

MINERAL. 

Interest  in  land  to  be  assessed  to  the  owner  thereof  (sec.  5,  sub- 
sec.  5) 119 


Index.  401 

MISDEMEANORS. 

Exercising  privilege  without  paying  tax  is  a  misdemeanor;  fine; 
interstate  commerce  excepted  (sec.  16) 89 

Appraiser  under  inheritance  tax  law  is  guilty  of,  when  (sec.  13)  .    104 

For  witness  to  refuse  to  take  oath  or  make  answer  when  required 
by  tax  assessor  (sec.  12b) 131 

For  taxpayer  to  fail  to  fill  out,  swear  to,  or  to  return  tax  sched- 
ule; fine  (sec.  12i) 133 

To  exercise  a  taxed  privilege  without  a  license  (sec.  27) 159 

To  issue  license  not  countersigned  by  circuit  court  clerk  (sec. 
27d)    160 

For  any  one  to  countersign  license  for  the  circuit  court  clerk, 
except  his  deputy  (sec.  27e) 160 

For  county  judge  or  chairman  or  county  court  clerk  or  county 
register  to  neglect  to  perform  duties  under  the  general  assess- 
ment law  (sec.  32x) 187 

For  county  judge  or  chairman  or  county  court  clerk  or  district 
attorney  or  revenue  agent  not  to  observe  the  general  assess- 
ment law  (sec.  35) 189 

To  be  prosecuted  where  neglect  of  officials  is  certified  by  State 
board  of  equalization  (sec.  37  (15)) 197 

To  counterfeit  poll  tax  receipts;  fine  (sec.  42d) 205 

Refusal  of  officials  to  receive  payment  of  poll  taxes  without  costs 
is  a  high  misdemeanor,  when;  fine  (sec.  49p) 214 

To  violate  general  assessment  law;  fine  for  school  fund  (sec.  71)  241 

To  refuse  State  revenue  agents  access  to  books  and  records; 
fine  (sec.  77o) 255 

For  witness  to  fail  to  attend  before  railroad  commissioners  act- 
ing as  State  tax  assessors  (sec.  5a) .' 269 

To  fail  to  attend  as  a  witness  as  to  assessment  value  of  inter- 
urban  and  street  railroads  (sec.  6c) 286 

Extortion  by  officer  is  (sec.  6714) 298 

MISDEMEANOR  IN  OFFICE. 

For  clerk  of  county  court  to  extend  time  for  payment  of  priv- 
ilege taxes ;  fine  (sec.  18a) 90 

For  district  attornej-^  to  fail  to  prosecute  taxpayers  reported  as 
not  taking  oath  nor  returning  schedules  (sec.  lOj) 129 

For  county  judge  or  chairman  or  county  court  clerk  not  to  com- 
ply with  law  as  to  bond  of  tax  assessor  (sec.  lOm) 129 

For  officer  to  demand  or  receive  other  or  greater  fees  than  those 
prescribed  by  law  (sec.  6353) 298 

MORTGAGES. 

Inferior  to  tax  lien  (n.  1) 177 


402  Index. 

MOTIONS. 

Subject  to  litigation  tax,  when  (ns.  12-15) 51 

On  privilege  tax  bonds  of  delinquents  (sec.  28a) 163 

Against  county  court  clerk  and  county  trustee  for  failure  to  per- 
form duties  as  to  back  taxes  against  estates  of  decedents  (sec. 

30  (5h)) 169 

For  penalties  for  failure  to  perform  duties  under  the  general  as- 
sessment law  (sec.  33) 188 

Whose  duty  to  institute  (sec.  33a) 189 

Against  county  trustee  in  name  of  the  State  for  moneys  not  paid 

over  (sec.  71b  (1)) 241 

For  State  may  be  brought  by  whom  (sec.  71c  (2)) 241 

For  county  in  name  of  State  made  by  whom  (sec.  71d  (3)) 242 

For  city  in  name  of  State  made  by  whom  (sec.  71e  (4)) 242 

Fees  of  counsel  (sees.  71f  (5)-71e  (8)) 242 

Made  by  taxpayer  in  nam.e  of  State,  upon  leave  of  court,  when; 

application  for  leave,  and  costs  (sec.  71  j  (9)) 242 

Instituted  by  State  revenue  agents  against  delinquent  collectors; 

and  for  what  other  dues  (sec.  77f) 252 

See  Judgments  by  Motion. 

MUNICIPAL  CORPORATIONS. 

Rate  of  taxation  for  (sec.  2) 7 

Cannot  create  a  privilege  for  taxation  (n.  18) 16 

Cannot  discriminate  in  classes  in  privilege  taxation  (n.  19) 16 

Discrimination    against    nonresidents     renders     ordinance    void 

(n.  20)   16 

But  may  levy  different  and  varying  rates  on  various  privileges, 

unless  restricted  or  oppressive  (n.  21) 16 

Oppressiveness  of  city  ordinances  discussed  (n.  22) . 17 

Litigation  tax  on  trials  for  violation  of  ordinances  (n.  18) 52 

Not  liable  for  litigation  tax;  and  no  imprisonment  to  secure  pay- 
ment (n.  19) 52 

Exempt  from  taxation  on  waterworks  (n.) .' 68 

Cannot  collect  a  privilege  tax  on  express  companies,  when  (n.  3)     69 
Soliciting  of  interstate  passenger  traffic  cannot  be  taxed  by  a 

city  (n.  4) 71 

To  pay  no  costs  in  motions  upon  bonds  of  delinquent  privilege 

taxpayers  (sec.  28f) 164 

Taxes  to  be  shown  on  tax  book  (sec.  40) 202 

Taxes  are  payable,  when  (sec.  41) 203 

Due  and  delinquent,  when  (sec.  48) 209 

Motion  or  suit  against  county  trustee  in  name  of  the  State  for 

city  taxes  (sec.  71b  (1)) 241 

Such  motion  or  suit  may  be  instituted  by  whom  (sec.  71e  (4)) ,  . .  242 
Fees  of  city's  counsel  to  be  collected  and  reported  (sec.  71i  (8)).  242 


Index. 


403 


Rules    and    provisions    for    collection    of    delinquent    city    taxes 

(sec.  7Z)   244 

City  taxes  are  delinquent,  when  (sec.  73  (1)) 244 

Penalties  on  delinquent  city  taxes  (sec.  73  (2)) 244 

Interest  in  addition   to   penalty   on  delinquent  city   taxes    (sec. 

73  (3))  245 

Sales  for  delinquent  city  taxes  (sec.  73  (4)) 245 

Sale  to  include  all  delinquent  lands  (sec.  74b) 245 

Taxes  against  railroads,  telegraphs,  and  telephones  collected  as 

other  city  taxes  (sec.  17) 276 

Taxes  against  interurban  and  stfeet  railroads  to  be  collected  as 

other  city  taxes  (sec.  17) 290 

Fee  for  each  charter  or  certificate  of  (sec.  1  (14)) 293 

NEWS  COMPANIES. 

Privilege  tax  against 69 

NOTICE. 

Delinquent  inheritance  tax  collected  upon  (sec.  15) 106 

To  principal  and  sureties  on  privilege  tax  bond  (sec.  28a) 163 

Such  notice  is  returnable  to  any  Monday  (sec.  28c) 164 

Such  notice  must  be  for  five  days  (sec.  28a  and  28c) 163,  164 

To  property  owner  when  assessment  is  increased  (sec.  32g) 181 

Sufficiency  of  notice  cannot  be   considered  or*  passed  upon  by 

county  trustee  (n.) 181 

Of  five  days  for  motions  for  failure  to  perform  duties  under  gen- 
eral a.csessment  law  (sec.  33) 188 

Statute  is  notice  of  biennial  sessions  of  State  board  of  equaliza- 
tion (sec.  37  (5a)) 192 

Statute  operates  as  notice  (n.  1) 192 

Required  of  increases  in  assessments  made  at  any  session  except 

the  biennial  session  (n.  2) 192 

Not  required  for  purpose  of  adopting  a  rule  by  the  State  board 

of  equalization  (n.  3) 192 

Of  sales  under  distress  warrants  (sec.  49a) 210 

Form  for  advertisement  of  land  for  taxes  (sec.  50) 214.  215 

Four  weekly  insertions  of  same  (sec.  50) 214,  215 

Of  resales  of  land  for  taxes  without  redemption  (sec.  63a) 227 

By  clerk  before  making  tax  deed  (sec.  64g) 230 

Form  of  notice  or  publication  (sec.  64h) 231 

May  be  served  by  whom  (sec.  64i) 231 

Form  of  public  notice  substantially  complied  with;  one  number; 

expense  prorated  (sec.  64j) 231 

Of  application  for  writ  of  possession  (sec.  65a) 232 

Served  by  whom,  and  in  what  manner  (sec.  65b) 232 

To  collectors  under  reference  to  ascertain  taxes  where  land  is 
sold  under  decree  (sec.  1) 292 


404  Index. 

ORIENTAL  WARES  AND  NOVELTIES. 

Privilege  tax  against  transient  dealers  in  (sec.  4) 32 

PARCEL  CARS. 

Privilege  tax  against  (sec.  4) 54 

PARKS,  PUBLIC. 

Privilege  tax  on  (sec.  4) 54 

PAWNBROKERS. 

•Privilege  taxes  against  (sec.  4) . .% 54 

PAYMENT  OF  TAXES. 

Taxes  may  be  paid  by  part  owner  on  his  portion  of  the  prop- 
erty (sec.  67) 236 

Prerequisites  to  issuance  of  receipt  (sec.  67a) 236 

Application  of  this  rule  to  all  taxes  (sec.  67b) 236 

Redemption  by  purchaser  of  remainder  interest  (n.) 236 

See  Collection  of  Taxes. 

PEDDLERS. 

Taxed  without  declaring  their  business  privileges  (n.  3) 11 

Privilege  taxes  against  (sec.  4) 55 

Peddlers  of  goods  of  other  States  here  are  subject  to  this  privi- 
lege (n.  1) ! '. 56 

Peddlers   of   maps   selling   to   individuals    alone   shall    pay   what 

tax  (n.  2) . ., 56 

Tax  on  peddling  is  a  privilege,  and  not  a  tax  on  the  article,  and 
not  an  interference  with  interstate  commerce  (n.  1) 61 

PENALTIES. 

For  exercising  a  privilege  without  license  to  be  collected  by  dis- 
tress warrant  (n.  15) 15 

For  failure  of  county  court  clerk  to  pay  over  inheritance  tax 
(sec.  18)   109 

For  tax  assessors  or  deputies  not  to  take  prescribed  oaths 
(sec.  lOe)   128 

For  tax  assessor's  failure  to  properlj'-  assess  property  (sec.  lOg)  .    128 

For  tax  assessors  not  to  report  list  of  taxpayers  not  taking  oath 
nor  returning  schedules  (sec.  lOi) 129 

For  assessor  to  assess  in  wrong  name  (sec.  10k) 129 

For  assessors  not  to  observe  the  general  assessment  law 
(sec.  101) 129 

For  tax  assessor  to  act  without  bond  (sec.  11a) .^ 130 

For  failure  of  assessor  to  examine  realty  in  assessing  same 
(sec.  12)    130 

To  be  added  in  reassessing  inadequately  assessed  property  (sec. 
30  (5e)  (5g)  (5h))..... ..1^8,  W 


Index.  405 

Penalty  on  taxes  against  life  tenant  does  not  attach  to  re- 
mainder estate  for  nonpayment  by  life  tenant  (n.  5) 178 

For  members  of  county  board  of  equalizers  to  act  without  tak- 
ing oath  (sec.  32q) 185 

Or  to  fail  to  send  tabulated  statement  of  sales  or  certified  copy 
thereof  to  State  board  (sec.  32r) 185 

Or  to  equalize  assessments  at  less  than  actual  cash  value  (sec. 
32t)  186 

Or  to  neglect  to  report  taxpayers  not  swearing  to  schedule  or  re- 
turning same  (sec.  32v) 186 

Or  to  fail  to  transmit  answers  of  assessors  (sec.  32w) 187 

Failure  in  performance  of  duties;  recoverable  from  assessors  and 
equalizers  by  motion  or  suit  (sec.  33) 188 

Whose  duty  to  institute  proceedings  (sec.  33a) 189 

Compensation  not  to  be  drawn  till  duties  performed  by  assessors 
and  equalizers,  except  in  certain  counties  (sec.  34) 189 

To  be  sued  for  where  neglect  of  officials  is  certified  by  State 
board  of  equalization  (sec.  37  (15)) 197 

For  nonpayment  of  taxes  (sec.  48) 208 

May  be  imposed  for  nonpayment  of  taxes  (n.  1) 209 

For  nonpayment  of  taxes  by  life  tenant,  does  not  attach  to  re- 
mainder estate  (n.  2) 209 

For  failure  of  collector  to  pay  over  taxes  collected  (sec.  71a) . . .   241 

On  delinquent  city  taxes  (sec.  73  (2)   (3)) 244,  245 

For  failure  of  State  revenue  agents  to  comply  with  law  to  be 
deducted  from  salary  (sec.  11-^) 257 

For  failure  of  county  trustep  to  execute  bond  and  faithfully  per- 
form his  duties  in  collection  of  taxes  in  parts  of  new  counties 
taken  from  old  counties  (sec.  5) 263 

For  failure  of  railroads,  telegraphs,  and  telephones  to  file  sched- 
ule of  properties  for  assessment  (sec.  3) 268- 

For  failure   to   file   schedule   for  assessment  of   in.terurban   and    . 
street  railroads  (sec.  4a) 284 

Attorney-general  to  sue  for  penalty  (sec.  4b) 285 

For  officer  to  demand  or  receive  greater  fees  than  those  pre- 
scribed by  law  (sec.  6353) 298 

None  in  charge  for  unofficial  work,  when  (n.  4) 299 

PERJURY. 

Falsely  swearing  to  tax  schedule  or  statement  by  witness  (sec. 

12a) 131 

Of  witnesses  before  county  board  of  equalizers  (sec.  32h) 181 

Of  witness  before  railroad  commissioners  as  State  tax  assessors 

(sec.  5a)   269 

To  testify  fals.ely  as  to  assessment  value  of  interurban  and  street 

rfiilroads  (sec.  6b) t 286 


4o8  Index. 

PERSONAL  REPRESENTATIVES. 

Duties  as  to  inheritance  tax  (sec.  5) 95 

Excess  above  fair  compensation  to  executor  is  subject  to  inherit- 
ance tax  (sec.  2) 94 

Liable  on  bond  for  inheritance  tax  (sees.  1,  21) 92,  110 

To  be  assessed  for  taxes  where  (sec.  5,  subsec.  2) 118 

PERSONALTY. 

Tangible  personalty  to  be  assessed  where  situated  (sec.  5,  sub- 
sec.  4)    119 

To  be  assessed  under  what  classification  (sec.  8) 121-123 

To  be  assessed,  though  deposited,  incumbered,  transferred, 
pledged,  loaned,  out  of  owner's  possession,  or  out  of  this  State 
(sec.  8a) 123 

Taxpayer  to  state  insurance  on  personalty 123 

PERUNA. 

Rules  for  determining  when  it  is  an  intoxicant  (n.  19) 47 

PHONOGRAPHS. 
See  Machines. 

PHOTOGRAPHERS. 

See  Artists  and  Photographers. 

PLAINTIFFS. 

Taxed  with  costs,  and  lien  declared  in  judgment  for  taxes,  where 
the  note,  bill,  bond,  or  chose  in  action  or  renewal  sued  on  was 
not  given  in  for  taxation;  unsettled  accounts  excepted  (sec.  14)   135 

PLAYING  CARDS. 

Privilege  taxes  for  dealing  in  (sec.  4) 56 

PLUMBERS  AND  GAS  FITTERS. 

Privilege  taxes  against  (sec.  4) 56 

POLICE  POWER. 

Power  to  create  privileges  for  taxation  does  not  depend  on  (n.  7)     14 

POLL  TAXES. 

Receipts  to  be  furnished  by  the  county  (sec.  42a) 205 

■    -Receipts  to  be  given  poll  taxpayer;  realty  and  poll  receipt  com- 

-    -     bined  (sec.  42b)..;.,. 205 

Trustee  charged  with  and  to  account  for  receipts  (sec.  42c) .  . .  . .  205 

Misdemeanor  to  counterfeit  receipts;  fine  (sec.  42d) 205 

•  For  schools  shall  be  paid  by  whom  (sec.  46) 206 

AmouHt  of  such  tax  (sec.  46a) 207 


Index.  407 

Not  to  be  received  without  the  property  tax,  except;  liability  of 

trustee  for  doing  so,  when  (sec.  46b) 207 

Poll  tax  cannot  be  received  without  payment   of  property   tax 

(n.  2) 208 

Due  and  delinquent,  when  (sec.  48) 208 

Delinquent  polls  to  be  issued,  when;  commissions,  fees,  and  costs 

of  constables  or  deputies  (sec.  49h) 211 

Poll  tax  list  to  be  returned,  when;  payment  afterwards  (sec.  49i)  212 
Monthly  reports  and  payments  by  constables  or  deputies  as  to 

collection  of  poll  taxes;  fees  retained  (sec.  49j) 212 

Final  settlements  and  payments;  credits  for  what  (sec.  49k) 213 

Balance  due  on  settlements  may  be  recovered  from  constables 

or  deputies,  how  (sec.  491) 213 

Bond  of  constable  or  deputy  (sec.  49m) 213 

Trustee  is  entitled  to  no  fees  except  commissions  (sec.  49n) 213 

Deputy  or  constable  is  entitled  to  no  fee,  except  where  he  col- 
lects the  taxes  himself  (sec.  49o) 214 

Back  poll  taxes  are  payable  without  costs,  when;  refusal  of  offi- 
cial is  high  misdemeanor;  fine  (sec.  49p) 214 

List  of  insolvent  polls  to  be  retained  by  county  trustee;  collec- 
tions made  and  reported  (sec.  69f) 239 

Fees  for  collection  of  polls  by  distraint  or  sale  (sec.  69g) 240 

PONY  SHOWS. 
See  Exhibitions,  Etc. 

POOL  TABLES. 
See  Games. 

POPULATION. 

Of   any    city,    town,   or   taxing    district    includes    what    territory 

(sec.  13) 82 

Obscurity  and  meaninglessness  of  this  section  (n.) 82 

Population  ascertained;  town  defined  (sec.  15) 84 

Of  counties  according  to  federal  census  of  1900  (n.  1) 85 

Of  incorporated  cities,  taxing  districts,  and  towns   of   1,000  in- 
habitants or  over  according  to  federal  census  of  1900  (n.  2) .  . .     86 
Of  incorporated  towns  only  is  given  in  federal  census  of  1900 

and  in  above  table   (n.  3) 86 

Federal  census  of  1900  gives  the  population  of  incorporated 
towns  only;  construction  and  constitutionality  of  statute  con- 
sidered in  this  view  (n.  4) 87 

PRESENT  VALUE. 

Table  showing  present  value  of  $1  payable  at  the  end  of  any 
given  number  of  years  not  exceeding  40,  discounting  at  the 
rate  of  six  per  cent,  compound  interest  (n.  7) 103 


4o8  Index. 

PRESSING  AND  DYEING  ESTABLISHMENTS. 

Privilege  taxes  against  (sec.  4) 34 

PRIVILEGE  TAXES. 

County  cannot  discriminate  in  (n.  9) 9 

Not  an  exemption  from  ad  valorem  tax  (sec.  2a) 10 

Special  privilege  acts  not  repealed  (sec.  2a) 10 

Exemption  of  soldiers  (sec.  2a) 10 

Merchants  classified  for  (n.  2) 11 

Merchants  and  peddlers  taxed  without  declaring  their  business 

to  be  privileges  (n.  3) 1 

Merchant  tailor  is  liable  for,  when  (sec.  4) 1 

To  be  paid,  though  property  is  exempt  (n.  5) 1 

Exemption  of  manufactures  does  not  exempt  dealer  (n.  6) 1 

Upon  the  business  rather  than  upon  the  goods  (n.  7) 1 

Not  upon  merchant's  capital  invested  in  goods  sold  to  nonresi- 
dents and  sent  beyond  the  State  (ns.  8-12) 12,  13 

Separate  list  of  privileges  in- assessment  law  is   not  necessary, 

nor  need  all  be  included  in  such  list  (n.  1) 13 

Privilege  defined  (ns.  2,  3) 13 

Nothing  except  what  is  included  in  the  definition  of  a  privilege 

can  be  so  declared  and  taxed  as  such  (n.  4) 14 

Prohibition  without  license  is  not  necessary  (n.  5) 14 

License  need  not  be  actually  issued  (n.  6) 14 

Power  to  create  privileges  does  not  depend  on  '*  police  power  " 

(n.  7)   14 

License  withdrawn  by  legislature  (n.  8) 14 

Increased  rate  after  license  issued  must  be  paid  (n.  9) 14 

License  includes  all  essentials  of  the  business  (n.  10) 14 

Merchants  and  privileges  classified,  and  each  class  of  business 

required  to  pay  privileges  (n.  11) 15 

Graduation  and  classification  of  privileges  is  valid  (n.  12) 15 

Same  business  not  to  be  twice  taxed,  unless  expressly  so  pro- 
vided (n.  13) 15 

Privilege  tax  sued  for  as  a  debt  (n.  14) 15 

Penalties  for  exercising  privilege  without  license  to  be  collected 

by  distress  warrant  (n.  15) 15 

Repeal  of  statute  does  not  afifect  accrued  liability  (n.  16) 15 

Privilege  in  each  county  (n.  17) 15 

Municipal  corporations  cannot  create  privileges  (n.  18) 16 

]\Iunicipal  corporations  cannot  discriminate  in  classes  (n.  19).  ...  16 
Discrimination   against   nonresidents   renders   city   ordinance   or 

State  statute  void  (n.  20) 16 

But  cities  may  levy  different  and  varying  rates  on  various  privi- 
leges, unless  restricted  or  oppressive  (n.  21) 16 

Oppressiveness  discussed  (n.  22) 17 

Charter   contract   of   exemption   before    constitution    of    1870    is 

binding  (n.  23) 17 


Index.  409 

Contracts  in  violation  of  privilege  tax  laws  are  void  (n.  24) 17 

No  presumption  of  violation  (n.  25; 18 

Criminal  law  is  not  repealed  by  making  its  violation  a  privilege 

(n.  26)   18 

Unlawful  business  is  not  legalized  by  levy  of  privilege  tax  there- 
on (n.  27) 18 

Unauthorized  license  is  no  protection  (n.  28'i 18 

Payable  to  county  court  clerk  (sec.  4) ' 18 

List  and  rate  of  (sees.  4-10) 18-81 

Payable  to  the  comptroller  (sec.  5) 68 

'*  In  lieu  of  all  other  taxes  "'  excludes  county  and  city  privilege 

taxes  (sec.  12) 82 

State  tax  "  in  lieu  of  all  other  taxes  "  (n.) 82 

Population   of  any  city,  town,  or  taxing  district  includes   what 

territory  (sec.  13) 82 

Obscurity  and  meaninglessness  of  this  section  (n.) 82 

Tax  to  be  paid  whether  a  business  is  made  of  the  privilege  or 

not  (sec.  14) 83 

Words  taxing  an  act  not  constituting  a  business  are  nugatory 

{n.  1) 83 

Exercise  of  privileges  without  a  license  forbidden  (n.  2) 83 

Licensee  cannot  do  another  privileged  business  (n.  3) 84 

No  exemptions  except  as  provided  (sec.  14a) ." .     84 

Population  ascertained;  town  defined  (sec.  15) 84 

Population  of  the   counties  according  to  the  federal  census  of 

1900  (n.  1) 85 

Population  of  incorporated  cities,  taxing  districts,  and  towns  of 
1,000  inhabitants  or  over  according  to   the   federal   census  of 

1900  (n.  2) .' -    86 

Population  of  incorporated  towns  only  is  given  in  federal  cen- 
sus of  1900  and  in  the  table  (n.  3) : 86 

Federal  census  of  1900  gives  the  population  of  incorporated 
towns  only;  construction  and  constitutionality  of  statute  con- 
sidered in  this  view  (n.  4) 87 

Exercising  privilege  without  paying  tax  is  a  misdemeanor;  fine; 

interstate  commerce  excepted  (sec.  16) 89 

Reports   of   collections;   when   to   be    made    and   what   to   show 

(sec.  17) ■ 89 

Reports  of  collections;  penalty  for  failure  (sec.  17a) 90 

Comptroller's  report;  blanks  for  clerks  (sec.  17b) 90 

Penalty  of  delinquency  of  privilege  taxpayers  (sec.  18) 90 

Clerk  of  county  court  to  collect  promptly;  extension  of  time  is 

a  misdemeanor  in  office  (sec.  18a) 90 

Clerk  of  county  court  to  issue  distress   warrant  for  delinquent 

privilege  tax  (sec.  18b) 91 

Judge  to  charge  grand  jury;  inquisitorial  power;  district  attor- 
ney to  prosecute  ex  ofiicio,  when  (sec.  19) 91 


4IO  Index. 

Laws  of  same  session  not  repealed  (sec.  20) 91 

Exercise  of  privilege  without  a  license  is  prohibited;  violation 

is  a  misdemeanor;  fine  (sec.  21) 159 

Exercise  of  privilege  without  paying  the  license  tax  invalidates 

the  contract  (n. j 159 

License  must  show  what  (sec.  27a) 159 

License  must  be  registered  by  circuit  court  clerk;   registration 

shall  show  what  (sec.  27b) 160 

Fee  for  registering  and  countersigning  license,  and  making  re- 
ports by  circuit  court  clerk  (sec.  27c) 160 

Validity  of  license  depends  upon  compliance  with  law;  violation 

IS  a  misdemeanor  (sec.  27d) 160 

Circuit  court  clerk  or  his  deputy  must  countersign  license;  vio- 
lation is  a  misdemeanor  (sec.  27e) 160 

Applicants  for  license  must  give  bond;  notice  of  expiration  (sec. 

27f)  161 

Clerk's  fee  for  bond  and  license  is  one  dollar  (sec.  27g) 161 

License  to  be  renewed  annually  (sec.  27h  (2)) 161 

Term  and  locality  of  license  (sec.  27i  (2a)) 161 

License  may  be  issued  quarterly  (Code,  sec.  1003) 161 

License  cannot  be  issued  for  less  than  a  quarter  (n.  2) 162 

List  of  privileges  for  fixed  periods  (n.  3) 162 

License  is  transferable,  when,  and  upon  what  terms    (sec.   27j 

(2b)) 162 

All  taxes  must  be  paid  before  the  sale  of  the  business;   prior 

lien  in  assignments  for  creditors  (sec.  27k  (3)) 162 

Clerk  to  turn  over  bonds  of  delinquents  to  county  attorney,  or 

.     what  other  attorney,  when;  receipts  (sec.  28) 163 

Notice  to  principal  and  sureties;  judgment  by  motion  (sec.  28a).    163 
Jurisdiction  of  county  court  to  enforce  collection  of  this  reve- 
nue (sec.  28b)  . . .  ■. 163 

Notice  of  five  days  returnable  to  any  Monday  (sec.  28c) 164 

Judgment  by  motion  upon  default  (sec.  28d) 164- 

Fees  of  county  court  clerk  (28e) 164 

State,  county,  and  city  to  pay  no  costs  (sec.  28f) 164 

Distress  warrants  notwithstanding  these  suits  (sec.  28g) 164 

County  court  clerks  to   collect  privilege  and   merchant's   taxes; 

fines  and  penalties  (sec.  29) 164 

Privilege  and  merchant's  taxes  collectible  by  county  court  clerk 

(n.  3)   165 

Citation   for   reassessment   of   merchants    inadequately   assessed 

(sec.  30  (5)) 166 

Form  of  citation  (sec.  30  (5a)) 167 

Tax  assessor  to  return  names  of  persons  exercising  taxed  privi- 
leges (sec.  45) 206 

Duty  of  county  judge  or  chairman;  clerk  to  examine  and  report 
as  to  privileges  (sec.  45a) 206 


Index.  411 

To  be  collected  by  county  court  clerk  (sec.  47) 208 

Collectible  by  whom  (n.) 208 

Delinquents  may  be  sued  by  State  revenue  agents  (sec.  77g)'.  ...   254 
Against  foreign  corporations  for  coming  into  this  State  to  do 
business  (sees.  1  and  2) 297 

PROSECUTOR. 

In  misdemeanor  cases  is  not  entitled  to  fees  as  such  or  as  a  wit- 
ness (sec.  7600; 309 

Taxed  with  costs  of  malicious  or  frivolous  prosecution  (sec. 
7611)  313 

Liable  for  costs,  when  and  when  not  (n.  2) 313 

Taxed  with  costs  before  justices,  when  (sec.  7612) 314 

Taxed  with  costs  for  willful  abandonment  of  the  prosecution 
(sec.  7613) 314 

Costs  adjudged  against  prosecutor  only  in  clear  cases;  power  a 
legal  discretion  (n.  1) 314 

No  retaxation  of  costs  taxed  against  prosecutor  because  of  re- 
turn of  nulla  bona  (n.  2) 314 

Taxed  with  costs  in  -cases  of  embezzlement  and  fraudulent 
breach  of  trust,  when  (sec.  7613a) 314 

PUBLICATION. 

See  Advertisement. 

PURCHASER  AT  VOID  TAX  SALE. 

Right  of  subrogation  and  enforcement  of  lien  against  land 
bought  under  tax  sales  that  cannot  be  recovered;  chancery  ju- 
risdiction regardless  of  the  amount;  bill  for  recovery  of  land 
and  enforcement  of  right  of  subrogation  (sec.  75) 247 

Entitled  to  be  reimbursed  for  taxes  and  interest,  but  hot  for 
costs  and  penalties,  and  must  pay  costs  of  suit  (n.  1) 248 

To  be  reimbursed  for  what  (n.  2) 248 

Reimbursements  for  taxes  paid  (n.  3) * 249 

RAILROADS. 

Liable  as  an  express  company,  when  (n.  1) 68 

Privilege  taxes  against  (sec.  5) 69 

Privilege  tax  estops  State  to  deny  exemption  from  ad  valorem 

tax  (n.  1) , 70 

Transportation  is  commerce  (n.  2) 70 

State  cannot  require  license  for  doing  interstate  commerce  (n.  3)     71 

Soliciting  of  interstate  traffic  cannot  be  taxed  by  city  (n.  4) 71 

See  Assessment  of  Railroad,  Telegraph,  and  Telephone  Properties 

for  Taxes,  and  Collection  Thereof. 
See  Assessment  of  Railway  Cars  of  Nonresidents  Within  This  State 

for  Taxes,  and  Collection  Thereof. 


412  Index. 

See  Assessment  of  Interurban  Railroad  and  Street  Railroad  Prop- 
erties for  Taxes,  and  Collection  Thereof. 

RAILROAD  COMMISSIONERS. 

Perform  the  duties  of  State  tax  assessors  (sees,  la-lf,  n.)...265,  266 
See  Assessment  of  Railroad,  Telegraph,  and  Telephone  Properties 

for  Taxes,  and  Collection  Thereof. 
See  Assessment  of  Railway  Cars  of  Nonresidents  Used  Within  This 
•     State  for  Taxes,  and  Collection  Thereof. 

See  Assessment  of  Interurban  Railroad  and  Street  Railroad  Proper- 
ties for  Taxes,  and  Collection  Thereof. 

RAILROAD  TERMINAL  COMPANIES. 

Privilege  taxes  against  (sec.  5) 71 

Discrimination  in  tax  graduated  on  population  of  counties  (n.  1)     71 
Corporation  for  convenience,  and  not  profits,  recognized  for  rail- 
roads owning  the  stock,  is  subject  to  this  tax  (n.  2) 71 

RANGES  AND  CLOCKS. 

Privilege  tax  against  dealers  in   (sec.  4)  . 57 

REAL  ESTATE. 

To  be  assessed  where  situate  (sec.  5,  subsec.  4) 119 

Assessment  must  show  what  (sec.  6) 120 

Mineral,  timber,  or  interests  to  be  assessed  to  the  owner  there- 
of (sec.  5,  subsec.  5) 1 19 

Remainder  estate  not  to  be  assessed  separately  to  the  remain- 
derman (n.)   120 

Vital    irregularities    and   insufficiencies    render    assessments    and 
sales  void  (n.  2) 120 

Rules  governing  in  the  assessment  of;  parol  testimony  to  sup- 
ply description  (sec.  7) 121 

REAL  ESTATE  DEALERS  AND  AGENTS. 

Privilege  taxes  against   (sec.  4) 57 

Real  estate  agent  is  entitled  to  commissions,  when  (n.  1) 58 

Real  estate  agent  is  not  entitled  to  commissions,  when  (n.  2) .  .  .  .  58 
Real  estate  agent  is,  in  the  absence  of  a  special  contract,  entitled 

to  the  usual  and  customary  commissions  (n.  3) 58 

REASSESSMENTS  FOR  TAXATION. 

Where  improvements  are  destroyed  (sec.  19) 138 

Where  permanent  improvements  have  been  made  (sec.  20) 138 

Where  there  has  been  a  change  of  ownership,  and  report  there- 
of (sec.  20a) 138 

No  reassessment,  where  the  change  of  ownership  is  entire,  but 

change  to  be  noted   (sec.  ^Ob) 138 

Where  there  has  been  a  change  of  ownership  of  real  estate  in 


Index.  413 

part,  or  divisions,  and  where  improvements  have  been  made 

or  destroyed  (sec.  20c) 138 

Of  property  inadequately  assessed  by  reason  of  fraud,  etc.  (sec. 

30  (2))  165 

Of  property  inadequately  assessed  by  fraudulent  procurement  or 

connivance   of  owner;   or   gross   inadequate   assessment    (sec. 

30  (3))  165 

In  case  of  assessment  at  less  than  actual  cash  value,  citation  to 

issue  to  owner,  by  whom  and  at  whose  instance  (sec.  30  (5)).  .    166 

•  Form  of  citation  (sec.  30  (5a) ) 167 

See  Back  Assessments  for  Taxation. 

See  Back  Assessments  and  Reassessments  for  Taxation. 

RECEIPTS. 

To  be  given  by  county  trustee  for  taxes;  provisions  as  to  (sees. 
42-42d) 204,  205 

REDEMPTION. 

Of  land  sold  for  taxes  by  whom,  and  by  paying  what,  and  within 

what  time  (sec.  56) 220 

Penalty  and  interest  on  subsequent  taxes  to  be  paid  by  the  pur- 
chaser (sec.  56a) 220 

Clerk's  compensation  (sec.  56b) 220 

Within  two  years  after  disabilities  are  removed;  improvements 

(sec.  56c)   221 

Record  of,  to  be  made  by  circuit  court  clerk  (sec.  61) 224 

Not  where   land   struck   off  to   State    treasurer   is   resold,   when 

(sec.  63a)    227 

Deed  to  be  made  after  time  for  redemption  has  expired  (sec.  64) .   228 

Taxes  collected  on,  to  be  paid  over  monthly  (sec.  66) 233 

Report  shall  show  what  (sec.  66a) 233 

To  be  entered  on  original  tax  books  (sec.  66b) 233 

P)y  purchaser  of  remainder  interest  (n.) 236 

Sale  of  railroad,  telegraph,  and  telephone   properties  for  taxes 
free  from  (sec.  161) 276 

REGISTRATION.. 

Tax  deed  to  be  entered  and  indorsed  before  (sec.  62b) 225 

Seal  authenticates  tax  deed  for  registration  (sees.  62e,  64b).  .226,  229 

RELEASEMENT. 

No  releasement  of  revenue  collectors  (sec.  71k  (10)) 243 

REMAINDER  ESTATES. 

Inheritance  tax  on,  payable  after  termination  of  life  or  other  es- 
tate (sec.  3) 94 

Inheritance  tax  on  contingent  remainder  interest  is  not  payable 


414  Index. 

until  it  comes  into  enjoyment,  and  bond  for  same  is  not  re- 
quired; rule  as  to  vested  remainder  interests  is  reserved  (n.  1).     95 

Life  tenant  becoming  owner  of  the  remainder  interest  is  liable 
for  the  tax  on  the  remainder  interest  at  that  time;  merger  of 
estates  (n.  2) 95 

Tax  to  be  paid  on  contingent  estates  (n.) 96 

Not  to  be  assessed  separately  to  remainderman  (n.) 120 

Tax  lien  against  whole  estate,  including  remainder  estate,  though 
land  is  assessed  to  life  tenant  only  (n.  3) 177 

Statutes  making  taxes  assessed  to  a  life  tenant  a  lien  on  re- 
mainder estate  are  constitutional  (n.  4) 178 

Penalty  on  taxes  against  life  tenant  does  not  attach  to  remainder 
estate  for  nonpayment  by  life  tenant  (n.  5) 178 

Redemption  by  purchaser  of  (n.) 236 

RENTS. 

Of  lands  struck  off  to  State  treasurer  for  taxes  to  be  credited  on 
the  taxes  (sec.  54c) 218 

Tenant  in  possession  of  land  sold  for  taxes  may  become  tenant 
of  purchaser  without  payment  of  rent,  when  (sees.  52,  54d, 
57a,  and  65c) 216,  219,  222,  232 

REPEAL  OF  STATUTES. 

Levying  a  privilege  tax  does  not  affect  accrued  liability  (n.  16).  15 
Revenue  law  repeals  all  laws  in  conflict,  except  those  of  the  same 

session  (sec.  20) 91 

In  conflict  with  general  assessment  law;  operation  limited  (sec. 

79)  , 259 

REPORTS. 

Of  collection  of  privilege  taxes,  when  to  be  made  and  what  to 

show  (sec.  16) 89 

Of  collections;  penalty  for  failure  (sec.  17a) .* 90 

By  comptroller  as  to  privilege  taxes  (sec.  17b) 90 

Uniform  blanks  for  reports  to  be  furnished  to  clerks  by  comp- 
troller (sec.  I7b) 90 

Of  appraisements  under  inheritance  tax  law  to  be  made  monthly 
to  comptroller  by  clerks  of  county  courts  (sec.  14) 104 

RESTAURANTS  AND  CAFES. 

Privilege  taxes  against  (sec.  4) 59 

Validity  and  constitutionality  of  tax  is  questioned  (n.) 59 


Index.  4 1 5 

REVENUE  BOND. 

Of  county  court  clerk  covers  inheritance  tax  (sec.  17) 109 

REVENUE  COLLECTORS. 

See  Comptroller  of  the  State  Treasury. 
See  County  Court  Clerk. 
See  County  Trustee. 
See  Secretary  of  State. 
See  State  Treasurer. 

REVENUE  COMMISSIONERS. 
See  County  Revenue  Commissioners. 

REVENUE  LAW. 

Giving  subjects  and  rates  of  taxation 7 

See  General  Assessment  Law. 

SALE  OF  LAND  FOR  TAXES. 

Real  estate  to  be  advertised  for  sale;  form  of  notice;  four  weekly 

insertions  (sec.  50) 214 

On  the  first  Monday  in  June  and  succeeding  days  (sec.  51) 215 

Tax  deed  must   show  tax  sale   at  time   and   place   required   by 

law  (n.)  215 

Parties   in    possession   become    tenants    of   purchasers,   but   not 

liable  for  rents,  when  (sec.  52) 216 

Land  struck  off  to  State  treasurer,  when  (sec.  53) 216 

Certified  list  of  lands  so  struck  off  to  State  treasurer  in  book 

form  showing  what;  a  record  of  office  of  circuit  court  clerk 

(sec.  53a)   216 

Certified  list  operates  as  a  conveyance  to  State  treasurer  (sec. 

53b) 217 

Form  of  certificate  to  list  (sec.  53c) : 217 

Tax  title  is  invalidated  by  noncertification  of  list  of  lands  struck 

off  to  State  treasurer  (n.  1) 217 

Certification  of  list  does  not  relate  back  (n.  2) 217 

Confirmation  of  tax  sale  without  certified  list  is  void,  when  (n.  3)  217 
Statute  is  different  as  to  list  of  lands  sold  to  individuals  (n.  4) . .  .  217 
Assessment  and  list  of  sales  must  show  items  and  amounts  in 

dollars  and  cents;  mere. figures  without  more  are  insufficient, 

and  render  sale  void  (n.  5) 217 

Certified  copy  of  list  for  comptroller  (sec.  53d) 218 

Lands  so  struck  off  to  State  treasurer  shall  not  be  sold  again, 

except  (sec.  54) 218 

Subsequent  taxes  to  be  reported  to  circuit  court  clerk  (sec.  54a)  .  218 
Land  so  sold  to  be  assessed  to  owner  of  redemption  (sec.  54b) . .  218 
Rents  of  lands  so  struck  off  to  State  treasurer  to  be  credited  on 

taxes  (sec.  54c) 218 


41 6  Index. 

Writs  of  possession  to  gain  possession  of  such  land  (sec.  54d)  .  .  .   219 
List  of  lands  sold  to  individuals  to  be   filed  with   circuit  court 

clerk:  defects  do  not  affect  titles  (sec.  55) 219 

List   operates   to  vest   title;    purchaser   is   entitled   to   certificate 

(sec.  5Sa) 219 

Form  of  certificate  to  list  of  lands  sold  to  individuals  (sec.  55b) .   219 
Redemption   by   whom,   and  by   pa3nng  what,   and   within   what 

time  (sec.  56) 220 

Penalty  and  interest  on  subsequent  taxes  to  be  paid  by  the  pur- 
chaser (sec.  56a) 220 

Clerk's  compensation  (sec.  56b) 220 

Redemption    within    two    years    after    disabilities    are    removed; 

improvements  (sec.  56c) 221 

Decree  of  circuit  court  vesting  title  in  purchasers  (sec.  57) 221 

Form  of  such  decree  (sec.  57) 221 

Writs  of  possession  awarded  to  purchasers  (sec.  57a) 222 

Decrees  on  former  sales;  writ  of  possession  (sec.  57b) 222 

Writ  of  possession   shall   not  be   issued   except  under   order   of 

court  (sec.  57c) 222 

Provision  applicable  to  all  sales  made  and  to  be  made  (sec.  57d) .   223 
Authority    vested    in    circuit    court    for    purposes    of    this    act 

(sec.  57e) 223 

Comptroller's  authority  and  duty  as  to  land  struck  off  to  State 
treasurer  for  taxes;  approved  by  governor  and  attorney-gen- 
eral (sec.  S7f) 223 

Purchaser  at  second  sale  acquires  title  superior  to  that  of  pur- 
chaser at  first  tax  sale  (sec.  58) 223 

Resale  upon  purchaser's  failure  to  pay;  struck  off  to  State  treas- 
urer, when  (sec.  59) 223 

Excess  of  purchase   money  over  taxes  and  costs  to  be   paid  to 

clerk  for  owner;  liability  for  (sec.  60) 224 

Record  of  redemption  (sec.  61) 224 

Lands  struck  off  to  State  treasurer  may  be  sold  at  private  sale 

(sec.  62)    224 

Conveyance  by  clerk  upon  payment  of  what,  when;   clerk's  fee 

(sec.  62a) 225 

Deed  to  be  entered  by  county  court  clerk,  and  indorsement  to 
be  made  thereon  before  registration;  clerk's  fee  (sec.  62b)....   225 

Form  of  deed  (sec.  62c) s 226 

Deed  is  prima  facie  evidence  of  statements  (sec.  62d) 226 

Recitals  are  prima  facie  evidence  only,  and  may  be  contradicted, 

when  (n.)   226 

Seal  authenticates  deed  for  registration  (sees.  62e,  64b) 226,  229 

Clerk  to  sell  land  to  highest  bidder,  when;  proceeds  to  be  dis- 
tributed, how  (sec.  62f) 227 

Writ  of  possession  to  be  ordered  (sec.  62g) 227 


Index.  417 

Clerk  to  make  deed  in  lieu  of  back  tax  attorney's  certilicate  un- 
der Acts  of  1895  (sec.  63) 227 

Land  struck  off  to  State  treasurer  to  be  resold  by  circuit  court 

clerk,  when,  and  without  redemption;  notice  (sec.  63a) 227 

Deed   to   purchaser  to   be   made  by   clerk  of  circuit   court  after 

time  for  redemption  has  expired;  clerk's  fee  (sec.  64) 228 

Porm  of  deed  (sec.  64a) 228 

Deed  is  an  assurance  of  perfect  title,  not  to  be  invalidated,  ex- 
cept for  what  (sec.  64c) 229 

Statute  of  limitation  against  suit  to  invalidate  tax  title;  disabili- 
ties provided  for  (sec.  64d) 229 

Payment  or  tender  of  amount  of  bid  and  subsequent  taxes,  in- 
terest and  charges  before  suit  (sec.  64e) 229 

Writ  of  possession  to  purchaser  (sec.  64f) 230 

Notice  by  clerk  before  making  deed;  cost  thereof;  clerk's  fee; 

what  to  be  paid  by  purchaser  (sec.  64g) 230 

Form  of  notice  or  publication  (sec.  64h) 231 

Form  of  public  notice   substantially   complied   with;   one   num- 
ber; expense  prorated  (sec.  64j) 231 

Writ  of  possession  to  purchaser  to  be  issued  upon  order  of  court, 

when  (sec.  65) 232 

Notice  of  application  for  writ  of  possession  (sec.  65a) 232 

Notice  served  by  whom  and  in  what  manner  (sec  65b) 232 

Tenant  in  possession  may  become  tenant  of  purchaser  without 

payment  of  rent,  when  (sec.  65c) 232 

Clerk  of  circuit  court  to  report  and  pay  over  monthly  taxes  col- 
lected on  redemption  and  purchases;  liability  and  penalty  for 

failure  (sec.  66) 233 

Report  shall  show  what  (sec.  66a) 233 

Redemption   or   purchase   to   be   entered   on   original   tax   books 

(sec.  66a)   233 

Jurisdictional  facts  and  requisites  of  statutory  tax  sales  in  sum- 
mary proceedings  (n.  1) 233 

Summary  proceedings  may  be  authorized  by  statute  (n.  2) 234 

Condemnation    judgment    must    show    the    lands    to    be    in    the 

county,  and  from  proper  sources  (n.  3) 234 

Description  in  tax  assessments  and  sales  (n.  4) 234 

Payment  by  any  one  discharges  the  land  (n.  5) 234 

Personalty  must  be  exhausted  (n.  6) 235 

Caveat  emptor  rule  applies  to  tax  sales  (n.  7) 235 

What  title  purchaser  obtains  (n.  8) 235 

For  delinquent  city  taxes  (sec.  73  (4)) 245 

Advertisement  of  delinquent  land  for  taxes  of  1906,  and  for  all 

other  years  (sec.  74) 245 

Sale  to  include  all  delinquent  lands;  same  method  as  for  sales 

of  land  for  taxes  for  1906  (sec.  74b) 245 

Separate   report  of  sales  of  land  for  delinquent  taxes   prior  to 
1906;  trustee's  compensation  (sec.  74c) 246 


41 8  Index. 

Pending  suits  are  not  barred  nor  affected  by  such  sales,  where 
the  State  becomes  purchaser  (sec.  74d) 246 

Comptroller  authorized,  through  revenue  agents,  to  prosecute 
pending  suits,  and  to  make  settlements  (sec.  74e) 246 

Compensation  to  be  fixed;  State,  counties,  and  cities  are  not 
liable  for  costs,  fees,  and  charges  (sec.  74f) 264 

SCHEDULE  FOR  TAX  ASSESSMENT. 

Assessors  to  report  to  district  attorney  list  of  taxpayers  not  tak- 
ing oath  nor  returning  schedules  (sec.  lOh) 128 

To  be  taken  by  tax  assessor  from  taxpayers  (sec.  12,  subsec.  2) . .    130 
Falsely  swearing  to  schedule  or  to  statement  as  a  witness  is  per- 
jury (sec.  12a) 131 

To  be  filled  out  and  sworn  to  (sec.  12d) 132 

Assessor  to  require  oath  to  be  made  to  schedule  (sec.  12d) 132 

Assessment  to  be  made  upon  failure  to  fill  out  and  return  sched- 
ule (sec.  12e) 132 

Names  to  be  noted  as  assessed  without  schedule,  and  notice  to 

taxpayer  noted  (sec.  12f) 132 

Oath  to  schedule;  assessor,  not  taxpayer,  to  value  list  (sec.  12h) .    133 
Misdemeanor -to  fail  to  fill  out,  swear  to,  or  to  return  schedule; 

fine  (sec.  12i) 133 

Assessor  to  furnish  schedule  and  require  it  to  be  filled  out  and 

sworn  to  (sec.  12j) 133 

Comptroller  to  prepare  and  furnish  schedules  for  county  court 

clerks  to  furnish  assessors  (sec.  15) 135 

Shall  contain  what  questions  (sec.  15a) 135 

For  corporate  property  and  bank  stock  (sec.  15b) 136 

Prescribed  oaths  to  be  appended  to  all  schedules  (sec.  15c) 136 

Failure  to  return  schedule  to  be  reported  to  county  judge  or 
chairman;  his  power  to  cite  and  examine  party,  and  make  as- 
sessment (sec.  17) 137 

Schedule  under  oath  to  be  filled  out  by  corporation  official  and 

returned  by  assessor,  as  record,  and  to  show  what  (sec.  22d) . .    144 
Presidents  of  banks  or  certain  other  corporations  to  make  sworn 

schedule  showing  what  (sec.  24d) 150 

To  be  filed  by  railroads,  telegraphs,  and  telephones  (sec.  2) 267 

Of  railroads  (sec.  2a) 267 

Of  telegraphs  and  telephones  (sec.  2b) 267 

To  be  verified  and  filed;  penalty  for  failure  (sec.  3) 268 

To  be  furnished  by  comptroller  to  railroad  commissioners  and 

State  tax  assessors  (sec.  4) 268 

Of  railway  cars  of  nonresidents  to  contain  sworn  statements  of 

what  (sec.  3) 280 

Of  railway  cars  of  nonresidents  to  be  received  by  comptroller 
and  returned  to  assessors;  additional  evidence;  books  open  to 
owners    (sec.  4) 281 


Index.  419 

Of  interurban  and  street  railroads  to  be  filed  with  comptroller 

showing  what  (sec.  3) 284 

Affidavit  to  schedule  (sec.  4) 284 

Tail  tire  to  file  schedule  waives  right  to  contest  assessed  value, 

and  incurs  penalty  of  $1,000  (sec.  4a) 284 

Attorney-general  to  sue  for  penalty  (sec.  4b) 285 

Assessors^  to  receive  schedules  from  comptroller,  and  ascertain 

value  (sec.  5) 285 

Evidence  and  information  in  addition  to  schedules;  in  writing: 

records  to  be  open  (sec.  10) 287 

SCHOOL  FUND. 

Fine  for  certain  misdemeanor  in  violating  the  general  assess- 
ment law  goes  to  (sec.  71) 241 

SEAL. 

Authenticates  tax  deed  for  registration  (sees.  62e,  64b) 226,  229 

To  certificate  to  bill  of  costs  is  unnecessary  (sec.  7595) 308 

No  fee  for  seal  to  certificate  to  bill  of  costs  (n.) 308 

SECRETARY  OF  STATE. 

Tax  on  corporation  charters  or  amendments  payable  to  (sec.  9) .     80 

Tax  on  consolidation  of  corporations  payable  to  (sec.  10) 81 

Fees  and  taxes  to  be  collected  by  (sec.  1) 293 

Fees  for  charters  for  general  welfare  (sec.  2) 294 

,   P'ees  for  amendments  of  charters  (sec.  1) 294 

Fees  to  be  turned  into  State  treasury  (sees.  5  and  3) 294,  295 

Fees  under  Code  (sec.  6367) 295 

No  fee  for  State  or  county  officers'  commissions  (sec.  6368) 296 

To  collect  what  taxes  from  foreign  corporations  for  the  privi- 
lege of  coming  into  this  State  to  do  business  (sees.  1-3) 297 

SECURITY  DEALERS  AND  LOAN  AGENTS. 

Privilege  taxes  against 60 

Shaving  notes  and  other  evidences  of  indebtedness  means  buy- 
ing them  at  a  discount  (n.  1) 60 

Buying  a  single  note  is  not  taxable,  when  (n.  2) 60 

SEWING  MACHINES. 

Privilege  taxes  for  dealing  in 60 

Tax  on  peddling  is  a  privilege,  and  not  tax  on  articles,  and  not 
an  interference  with  interstate  commerce  (n.  1) 61 

Selling  machines  of  and  in  other  States  here,  by  samples,  is  in- 
terstate commerce,  and  not  taxable  (n.  2) 62 

Brokers  selling  as  such,-  and  not  for  nonresident  principals,  are 
subject  to  the  tax  (n.  3) 62 

14 


420 


Index. 


SHAVING. 

Notes  and  other  evidences  of  indebtedness  means  buying  them 
at  a  discount  (n.  1 ) 60 

SHERIFFS. 

List  of  fees  in  criminal  cases  (sec.  6402) 343 

Compensation  for  bringing  back  absconding  criminals  (s§c.  1)..  346 

Itemized  and  sworn  statement  of  expenses  to  be  made  (sec.  2).  .  347 

Such  expense  not  chargeable  to  State,  but  to  counties  (n.) 347 

Fees  for  conveying  prisoners  to  penitentiary  (sec.  6403) 347 

SHOWS. 

See  Exhibitions,  Etc. 

SKATING  RINKS. 

Privilege  taxes  against 62 

SLEEPING  CAR  COMPANIES. 

Privilege  tax  against  (sec.  5) 71 

Cannot  be  taxed  on  interstate  business,  but  may,  when  wholly 

within  the  State  (n.  1) 72 

How  it  is  where  the  business  is  mixed  (n.  2) 12 

Statute  changed  to  obviate  decisions  (n.  3) 72 

But  point  of  change  not  decided  (n.  4) 72 

May  be  taxed  on  business  within  the  State,  if  expressly  limited 

to  such  business  (n.  5) 12 

SODA  FOUNTAINS. 

Privilege  taxes  against   (sec.  4) 62 

SOLDIERS. 

Exemption  from  privilege  taxes  (sec.  2a) 10 

STATE. 

May  bid  in  land  sold  for  inheritance  tax,  and  pay  costs;  writ  of 
possession  (sec.  14b) 105 

To  pay  no  costs  in  motions  on  bonds  of  delinquent  privilege  tax- 
payers (sec.  28f) 164 

Motions  in  the  name  of  the  State  against  the  county  trustee 
(sees.  71b   (l)-71j    (9)) ^ 241,  242 

STATE  BOARD  OF  EQUALIZATION. 

Creation  of  board,  powers  and  duties  (sec.  ?>1) 190 

Organization,  sessions,  quorum,  records  to  be  made  and  kept 
(sec.  37  (1)) 190 

Action  of  two  members  is  valid;  action  is  not  vitiated  by  pres- 
ence   of    a    third    person    as    substitute    for    absent    member,  . 
when  (n.)    190 

No  compensation;  oath  to  be  taken  and  filed  (sec.  37  (2)) 190 


Index.  42 1 

Board  is  constituted  upon  taking  and  filing  oath  (sec.  2>7  (3)) 191 

Rules,  regulations,  and  forms  for  its  own  use  and  county  board's 

use;  evidence  (sec.  Z7  (4)) 191 

Biennial  sessions  or  equalization  sessions  to  be  held,  when  and 

where  (sec.  37  (5)) 191 

Statute  is  notice  (sec.  37  (5a)) 192 

Statute  operates  as  notice  (n.  1) 192 

Notice  required  of  increases  in  assessments  made  at  any  session 

except  the  biennial  session  (n.  2) 192 

Notice  is  not  required  for  purpose  of  adopting  a  rule,  when  (n.  3)   192 
Biennial   session   continues    to    the    15th   of   September;   contin- 
uances (sec.  37  (5b)) 192 

Biennial  session  adjourned  to  other  places  (sec.  37  (5c)) 192 

Board  may  send  its  members  for  information  and  evidence;  ap- 
peals (sec.  37  (5d)).. 192 

Other  sessions  to  be  held,  when  (sec.  37  (5e)) 193 

Taxpayers  may  complain  of  inadequacy  and  inequality  of  assess- 
ments, how  and  when  (sec.  37  (6)) , 193 

Remedy  of  taxpayers  for  disproportionate  assessments  (n.) 194 

Equalization  to  be  made,  how;  limit  and  extent  of  method  (sec. 

37  (7)) 194 

Method  of  making  equalization   (n.) 194 

What  properties  may  be  equalized  (sec.  37  (9)) 195 

Record  to  be  kept  and  certiiied  to  count}'  court  clerks  to  be  en- 
tered on  tax  books  (sec.  37  (8)) 195 

Action  of  board  is  rinal  (sec.  37  (10)) 195 

Remed}'-  by  bill  in  chancery  against  the  void  action  of  the  State 

board  of  equalizers  in  the  assessment  of  taxes  (n.  1) 195 

State  board  of  equalizers  is  a  quasi  court  of  record,  and  its  ac- 
tion   cannot   be    collaterally    attacked,    except   where    void    for 

fraud  or  want  of  jurisdiction  (n.  2) 196 

But  for  irregularity  in  failure  to  hear  evidence,   the   remedy   is 

by  certiorari  in  a  court  of  law  (n.  3) 196 

To  hear  appeals  from  back  assessments  or  reassessments  made 
by  county  trustees  and  county  court  clerks;  appeals  to  be  per- 
fected and  heard,  when  (sec.  37  (11)) 196 

Certificate  of  record  of  action  (sec.  37  (12)) 197 

To  report  to  legislature  (sec.  37  (13)) 197 

Evidence  gathered  from  counties  (sec.  37  (14)) 197 

County  boards   to  observe   rules   and   regulations   prescribed   by 

State  board  (sec.  Z7  (14a)) 197 

Neglect  of  officials  to  be  certified;  penalties  sued  for;  misde- 
meanors prosecuted  (sec.  37  (15)) 197 

To  certify  escaped  property  (sec.  37  (16)) 198 

Expenses  to  be  paid,  how  (sec.  37  (17)) 198 

Provisos;  notice  before  change  as  a  whole  of  county  assess- 
ments; reasons  for  decision  in  writing:  evidence  (sec.  37  (18)V    198 


422  Index. 

Assessments  of  a  county  not  to  be  changed  as  a  whole  upon  a 

per  cent,  basis  (n.  1) 199 

Power  is  not  exhausted  by  return  of  assessment  roll,  when  (n.  3)  200 

See  Board  of  Equalization. 

See  County  Board  of  Equalizers. 

STATE  REVENUE  AGENTS. 

To  institute  proceedings  to  recover  penalties  under  the  general 

assessment  law  (sec.  33a). 189 

Misdemeanor  not  to  observe  the  general  assessment  law  (sec.  35)   189 

Motion  or  suit  for  State  liistituted  by  (sec.  71c  (2)) 241 

To  collect,  report,  and  account  for  fees  of  State's  counsel   (sec. 

71g  (6)) 242 

To  collect,  report,  and  account  for  fees  of  county's  counsel  (sec. 

71h  (7)) 242 

To    prosecute    pending    suits    under    direction    of    comptroller 

(sec.  74e)   246 

Compensation   to   be    fixed;    State,   counties,   and    cities    are    not 

liable  for  costs,  fees,  and  charges  (sec.  74f) 246 

Appointment;  term;  bond;  oath  (sec.  11) 251 

Information  to  be  furnished  by  comptroller  (sec.  77a) 251 

Duties  under  direction  of  comptroller  (sec.  77b) 251 

Duties  independent  of  comptroller  (sec.  77c) 252 

Reports  of  investigations   (sec.  77d) 252 

Powers  in  making  investigations  (sec.  11  €) 252 

May  institute  suits  or  motions  against  delinquent  collectors;  and 

for  what  other  dues  (sec.  77f) 252 

Statute  is  unconstitutional  to  extent  it  authorizes  suits  by  the 
State  revenue  agents  for  moneys  or  funds  belonging  to  indi- 
viduals; construction  of  statute  (n.) 253 

May  sue  delinquent  privilege  taxpayers  (sec.  11  z) 254 

To  sue  for  certain  penalties  (sec.  77h) 254 

Examination  of  reports  of  merchants  (sec.  77i) 254 

May  demand  distress  warrants,  when  (sec.  77j) 254 

But  distress  warrants  not  to  issue  without  notice  and  assessment 

by  clerk  (sec.  77k) 254 

Power  to  investigate  and  sue  for  any  claims  of  State  or  county 

(sec.  771)  255 

Their  compensation  and  that  of  assistant  attorneys  (sec.  77m).  .   255 

To  report  and  remit  (sec.  77n) 255 

Misdemeanor  to  refuse  them  access  to  books  and  records;  fine 

(sec.  77o) 255 

To  obtain  allowance  for  taxes  in  pending  suits  (sec.  77p) 255 

To  sue  for  taxes  payable  directly  to  the  comptroller  (77q) 256 

To  be  assisted  by  attorney-general  and  district  attorneys  (sec. 
77r)   256 


Index.  423 

Penalties  to  be  added  to  cover  compensation  and  expenses 
(sec.  77s) 256 

Compensation  to  be  paid  out  of  fees;  salary  limited  to  $2,500; 
and  remainder  to  go  into  State  treasury  (sec.  77t) 256 

Expenses  allowed  out  of  fees  in  addition  to  salary  (sec.  77u) ....   257 

Assistant  attorneys  employed  by  consent  of  comptroller  shall  be 
paid  out  of  fees  only  (sec.  77w) ? 257 

To  examine  and  report  as  to  all  State  institutions  (sec.  77w) .  . . .   257 

Penalty  for  failure  to  comply  with  section  74  to  be  deducted 
from  salar}^  (sec.  77:^) 257 

Comptroller  to  publish  in  his  biennial  report  a  detailed  state- 
ment as  to  delinquent  revenues  collected,  and  as  to  revenue 
agents  and  their  operations  (sec.  77y) 257 

Delinquent  revenue  not  to  be  paid  to  revenue  agents,  but  to 
county  court  clerk  and  county  trustee;  but  revenue  agents  may 
collect  from  delinquent  or  defaulting  officials  (sec.  77z) 258 

STATE  TAX  ASSESSORS. 

Railroad  commissioners  perform  the  duties  (sees,  la-lf,  n.)..265,  266 

See  Assessment  of  Railroad,  Telegraph,  and  Telephone  Properties 
for  Taxes,  and  Collection  Thereof. 

See  Assezsment  of  Railway  Cars  of  Nonresidents  Used  Within  This 
State  fcr  Taxes,  and  Collection  Thereof. 

See  Assessment  of  Interurban  Railroad  and  Street  Railroad  Proper- 
ties for  Taxes,  and  Collection  Thereof. 

STATE  TREASURER. 

Building  and  loan  association  taxes  payable  to  (sec.  7) 76 

STATUTES  OF  LIMITATIONS. 

Of  live  years  against  suits  for  inheritance  tax  (sec.  19) 110 

As  to  back  assessments  of  property  (sec.  815) 170 

This  statute  is  not  one  of  limitation  of  actions,  but  is  restrictive 

of  power  (n.  6). 172 

Taxes  barred  after  six  years  (sec.  821) 176 

Duty  of  court  when  statute  is  pleaded  and  sustained  (sec.  822).  .  176 

City  taxes  were  not  barred  before  statute  (n.) 176 

A<;ainst  taxes  (n.  1) 200 

Against  back  assessments  or  reassessments  (n.  2) 201 

.^ gainst   suit   to   invalidate    tax   title;    disabilities    excepted    (sec. 

.      64d) 229 

STOCK  YARDS,  ETC. 

Privilege   taxes   against    (sec.  4) 63 

STORAGE  AND  WAREHOUSE  COMPANIES. 

Privilege  tax  against  (sec.  5) 73 


424  Index. 

STREET  CARS  AND  DUMMY  RAILROADS. 

Privilege  taxes  against   (sec.  4) 63 

STREET  RAILROADS. 

See  Assessment  of  Interurban  Railroad  and  Street  Railroad  Prop- 
erties for  Taxes,  and  Collection  Thereof. 

SUBROGATION. 
See  Purchaser  at  Void  Tax  Sale. 

TABLES. 

See  Carlisle  Life  Tables. 
See  Annuities. 
See  Present  Value. 

TAX  AGGREGATES. 

For   comptroller   and    mayor    to   be    furnished   by    county    court 
clerk  (sec.  43) 205 

TAX  ASSESSORS. 

Term  of  present  assessors  to  continue  until  when  (sec.  9,  sub- 
sec.  1) 123 

Vacancies  filled,  how  (sec.  9,  subsec.  2) 123 

County  assessors;  district  assessors  abolished,  when  (sec.  9,  sub- 
sec.  3) 124 

Members  of  county  court  are  not  eligible  (sec.  9,  subsec.  4) 124 

Compensation  to  be  paid  by  counties  (sec.  9,  subsec.  5) 124 

Commission  does  not  invalidate  assessment  (n.) 125 

To  deduct  the  $1,000  exemption  of  personalty  (sec.  9,  subsec.  5a)  125 
May  appoint  deputies,  when;   their  oath,   compensation,   duties, 

and  liabilities  (sec.  9,  subsec.  6) 125 

Affidavit  as  to  deputies  and  compensation  (sec.  9,  subsec.  6a) ....  125 

Bond  (sec.  10) 126 

Oath  (sec.  10a) 126 

'    Oath  of  deputy  (sec.  10b) 127 

Oath  to  assessment  list  (sec.  10c) 127 

Oath  of  deputy  upon  completion  of  his  work  (sec.  lOd) 128 

Unlawful  not  to  take  prescribed  oaths  (sec.  lOe) 128 

Whose  duty  to  report  failure  to  take  oaths  (sec.  lOf) 128 

Duty  in  making  assessments   (sec.  lOg) 128 

To  report  list  of  taxpayers  not  taking  oath  nor  returning  sched- 
ules (sec.  lOh) 128 

List  to  be  made,  when;  unlawful  not  to  make;  district  attorney 

to  prosecute  persons  listed  (sec.  lOi) 129 

To  add  up  all  columns  before  returning  books  to  clerk  (sec.  11).  130 
New  bonds,  when;  failure  creates,  vacancy;  acting  without  bond 

is  unlawful  (sec.  11a) 130 

Penalties  for  failure  in  performance  of  duties  (sec.  33) 188 


Index.  425 

Xo  compensation  until  duties  are  performed  (sec.  34) 189 

Neglect  to  be  certiiied  by  State  board  of  equalization;  penalties 

to  be  sued  for;  misdemeanors  prosecuted  (sec.  37  (15)) 197 

To  return  names  of  persons  exercising  privileges  (sec.  45) 206 

TAX  BOOKS. 

To  be  made  out  by  county  court  clerk  and  deli-vered  to  county 

trustee,  when;  compensation  (sec.  39)  . . , . : 201 

To  be  made  out,  how  (sec.  39a) 201 

To  be  made  to  show  municipal  taxes  (sec.  40) . 202 

TAX  DEED. 

Must  show  tax  sale  at  time  anid  place  required  by  law  (n.) ......  215 

To  be  made  after  time  of  redemption;  clerk's  fee  (sec.  62a) 225 

To  be  entered  by  county  court  clerk,  and  indorsement  to  be  made 

thereon  before  registration;  clerk's  fee  (sec.  62b) 225 

Form  of  deed  (sec.  62c) 226 

Prima  facie  evidence  of  statements  (sec.  62d) 226 

Recitals  are  prima  facie  evidence  only,  and  may  be  contradicted, 

when  (n.) 226 

Seal  is  authentication  for  registration  (sees.  62e,  64b) 226,  229 

To  be  made  in  lieu  of  back  tax  attorney's  certificate  under  Acts 

of  1895  (sec.  63) 227 

To  purchaser  to  be  made  by  clerk  of  circuit  court  after  time  for 

redemption  has  expired;  clerk's  fee  (sec.  64) 228 

Form  of  deed  (sec.  64a) 228 

Assurance  of  perfect  title,  not  to  be  invalidated,  except  for  what 

(sec.  64c) 229 

Notice  by  clerk  before  making  deed;  cost  thereof;  clerk's  fee; 

what  to  be  paid  by  purchaser  (sec.  64g) 230 

Form  of  notice  or  publication  (sec.  64h) 231 

Notice  may  be  served  by  whom  (sec.  64i) 231 

Form  of  public  notice  substantially  complied  with;  one  number; 

expense  prorated  (sec.  64j) 231 

TAX  SALES. 

See  Sale  of  Land  for  Taxes. 

TAXATION. 

Rate  for  State,  county,  and  municipalities  (sees.  1,2) 7 

Privileges  taxes  (sees.  4-10) 18-81 

Property  subject  to  (sec.  1) 113 

Property  exempt  from  (sec.  2) 1 13-1 17 

TAXES. 

Payable,  when;  cities  excepted;  delinquent  city  taxes  (sec.  41).  .  .   203 
Trustee  to  give  receipt;  provisions  as  to  receipts  (sec.  42) .......   204 


426  Indkx. 

Due  and  payable  to  county  trustee,  and  delinquent,  when;  inter- 
est and  penalty;  municipal  and  poll  taxes  (sec.  48) 208 

Penalties  may  be  imposed  for  the  nonpayment  of  taxes  (n.  1). . .   209 

Penalty  for  nonpayment  of  taxes  by  life  tenant  does  not  attach 
to  remainder  estate  (n.  2) 209 

Distress  warrants  after  March  1,  and  have  force  of  executions 
from  judgments  (sec.  49) 209 

Statutes  authorizing  distress  warrants  are  valid  as  "  the  law  of 
the  land,"  and  as  authorizing  **  due  process  of  law  "  (n.) 209 

May  be  paid  by  part  owner  on  his  portion  of  the  property  (sees. 
67-67b,  n.) 236 

TAXING  POWER. 

Delegation  to  counties  and  cities  (n,  1) 8 

What  is  a  county  purpose  determined  by  the  courts  (n.  2) 8 

Not  judicial,  but  legislative  (ns.  3,  4) 8,  9 

TELEGRAPH  COMPANIES. 

Privilege  taxes  against  (sec.  5) • 73 

Telegraph  is  subject  to  interstate  regulations  (n.  1) 73 

Liability  for  ad  valorem  tax  (n.  2) 74 

License  tax  imposed  generally  on  telegraph  companies  is  void 

as  against  those  doing  interstate  business  (n.  3) 74 

License  fee  may  be  required  of  telegraph  company  when  con- 
fined to  business  within  the  State,  when  (n.  4) 74 

Statute  taxes  for  messages  within  the  State  alone  (n.  5) 74 

See  Assessment  of  Railroad,  Telegraph,  and  Telephone  Properties 
for  Taxes,  and  Collection  Thereof. 

TELEPHONE  COMPANIES. 

Privilege  taxes  against  (sec.  5) 74 

See  Assessment  of  Railroad,  Telegraph,  and  Telephone  Properties 
for  Taxes,  and  Collection  Thereof. 

TENANTS. 

In  possession  become  tenants  of  purchasers  without  liability  for 
rents,  when  (sees.  52,  54d,  57a,  and  65c) 216,  219,  222,  232 

TENANTS  IN  COMMON. 

Payment  of  taxes  on  each  owner's  portion  (sees.  67-67b,  n.) 236 

TENPIN  ALLEYS. 
See  Games. 

THEATERS. 

Privilege  tax  against  dealers  in  theater  tickets  (sec.  4) 32 

Privilege  taxes  against   (sec.  4) 63 


Index.  427 

If  owners  or  lessees  of  theaters  are  licensed,  companies  hired  to 
furnish  entertainments  need  not  be  (n,  1) 64 

Theatrical  entertainments  include  negro  minstrel  performances 
(n.  2)   64 

TIMBER. 

Interest  in  land  to  be  assessed  to  the  owner  thereof  (sec.  5,  sub- 
sec.  5) 1 19 

TOWNS. 

Word  "  town  "  defined  (sec.  15) 84 

TRADING  STAMPS. 

Privilege  taxes  against  sale  or  use  of  (sec.  5) 74 

TRANSCRIPTS. 

No  fee  for  imperfect  (sec.  6395) 305 

Costs  of,  to  be  paid  as  heretofore  (sec.  7622a  (3)) 318,  319 

Fee  for  (sec.  6388  (37)) 339 

Clerk  must  be  paid  for  supplying  lost  transcript  (n.  1) 339 

Fees  and  costs  forfeited  on  account  of  bad  transcript  (n.  2) 339 

TRANSFER  BUSINESS  FOR  HIRE. 

Privilege  tax  against  (sec.  4) 65 

Hauling  must  be  done  as  a  business  to  make  one  subject  to  the 

tax  (n.  1) 65 

Owner  not  liable  for  privilege  exercised  by  hirer  (n.  2) 65 

TRANSF'ERS  OF  LAND. 

Taxed,  and  rate  thereof  (sec.  8) 78 

Single  tax  on  one  tract  (Code,  sec.  968) 78 

Tax  on,  is  not  a  privilege,  but  a  specific  tax;   county  levy   for 

same  (n.  1) 78 

Purchaser  to  pay  tax  on  (n.  2) 78 

Deeds  or  contracts  for  standing  timber  are  subject   to  the   tax 

on  (n.  3) 78 

Court  deeds  conveying  land  subject  to  tax  on  (n.  4) 79 

Partition  deeds  are  subject  to  tax  on  (n.  5) 79 

Parties  are  estopped  to  show  less  consideration  than  that  stated. 

in  the  deed  (n.  6) 79 

Clerk    may    determine    consideration    to    be    greater    than    that 

stated,  when  (n.  7) 79 

No  fee  for  certificate  (n.  8) 79 

Tax  is  not  collectible  on  deeds  to  government  (n.  9) 80 

TRUSTEES. 

To  be  assessed  for  taxes  where  (sec.  5,  subsec.  3) 118 

Failure   to   return   schedule   to   be   reported   to   county  judge   or 


428  Index. 

chairman;  his  power  to  cite  and  examine  party,  and  make  as- 
sessment (sec.  17) 137 

See  County  Trustee. 

TRUSTEE  FOR  CREDITORS. 

Selling  stock  of  goods  assigned  is  not  a  merchant  (n.  3) 156 

TURNPIKES. 

Privilege  taxes  against  (sec.  4) 65 

Privilege  tax  on  turnpikes  collecting  "  tolls  both  ways  "  is  con- 
stitutional (n.  1) 66 

UNDERTAKERS. 

Privilege  taxes  against  (sec.  4) 66 

A  merchant  is  not  an  "  undertaker,"  when  (n.) 66 

UNITED  STATES. 

Transfer  tax  on  conveyances  of  land  is  not  collectible  on  deeds 

to  government  (n.  9) 80 

Bonds  are  not  exempt  from  the  inheritance  tax  (n.  5) 93 

VALUATION. 

Basis  for  assessment  is  the  actual  cash  value  (n.  1) 120 

VARIETY  THEATERS. 

Privilege  tax  against 66 

WAREHOUSES  AND  ELEVATORS. 

Privilege  taxes  against  (sec.  4) 66 

WAREROOMS  FOR  STORAGE  OF  FURNITURE,  ETC. 

Privilege  taxes  against   (sec.  4) 67 

WATER  COMPANIES. 

Privilege  taxes  against  (sec.  4) 67 

Exemption  of  municipal  corporations  from  this  tax  is  valid  (n.).     68 

WILD  WEST  SHOWS. 

Privilege  taxes  against  (sec.  4) 35 

WINE. 

See  Liquor  Dealers. 

WITNESSES. 

To  be  examined  by  tax  assessor  as  to  property  of  others,  when 

(sec.  12,  subsecs.  2b  and  2c) 131 

Falsely  swearing  to  statement  is  perjury  (sec.  12a) 131 

Refusing  to  take  oath  or  make  answer  is  guilty  of  misdemeanor; 
fine  (sec.  12b)  131 


Index.  429 

Statements  to  be  written  and  filed  (sec.  12c) 131 

Back  assessing  or  reassessing  officials  have  power  to  summon, 

swear,  and  examine  witnesses  (sec.  30  (5b)) 168 

Amenable  to  law  for  nonattendance  and  failure  to  give  evidence 

(sec.  30  (5c)) " 168 

County  board  of  equalizers  may  examine  witnesses  and  papers, 

obtain  evidence,  and  administer  oaths;   perjury  of  witnesses 

(sec.  32h)   181 

May  be  examined  by  railroad  commissioners  as  to  assessment 

values  of  railroads,  telegraphs,  and  telephones  (sec.  5) 268 

Perjury  to  testify'  falsely  (sec.  5a) 269 

Failure  to  attend  is  a  misdemeanor  (sec.  5a) 269 

May  be  examined  as  to  assessment  value  of  interurban  and  street 

railroads  (sec.  6a) 285 

Perjury  to  testify  falsely  in  reference  thereto  (sec.  6b) 286 

Misdemeanor  to  fail  to  attend;  fine  and  imprisonment  (sec.  6c).  .  286 
Prosecutor    in    misdemeanor    cases    is    not    entitled    to    witness 

fees  (sec.  7600) • 309 

Costs  for  attachment  in  criminal  cases  (n.  1) 311 

To  be  paid  as  heretofore  in  certain  cases  (sec.  7622a  (3)). . .  .318,  319 
Living   within    five   miles   entitled   to   no   fee    (sec.   7622a,   n.  4; 

sec.  7622b)    318-320 

Statute  is  constitutional  (n.  1) 321 

Attendance  and  mileage  when  residing  beyond  the  limits  of  the 

State  (n.  6) ■ 320 

County  pays  witness  fees  on  ignored  indictment  (n.  1) 323 

Per  diem,  mileage,  tolls,  and  ferriage  (sec.  5617) 349 

Attendance  in  another  county  (sec.  5618) . 350 

Before  a  justice  (sec.  5619) 350 

When  probate  of  attendance  is  taken  (sec.  5621) 350 

Not  legally  subpoenaed  (n.  "t ) 350 

Presumption  of  subpoena  from  attendance  (n.  2) 351 

Must   elect   in    which    case    he    will    have    mileage    and   ferriage 

(sec.  3)   351 

Attendance  proven,  though  compelled  to  attend  court  for  other 

business  (n.  4) 351 

But  one  attendance,  though  summoned  by  both  parties  (n.  5) .  . .  .  351 

In  criminal  as  in  civil  cases  (sec.  7366) 351 

Before  grand  jury  (sec.  7367) 351 

Judgment  against  State  for  costs  on  ignored  indictment  reviewed 

by  appeal  or  writ  of  error  only  (n.  1) 351 

County,  and  not  State,  is  liable  for  witness  fees  on  ignored  in- 
dictment (n.  2) 352 

Attendance  in  not  more  than  two  criminal  cases  (sec.  7368) 352 

Statute  enforced  (n.  1) 352 

Attendance  in  one  case  only  before  statute  (n.  2) 352 

Probate  of  attendance  (sec.  7369) 352 


430  Index. 

Statute  enforced  (n.) 352 

Attendance  for  what  days  (sec.  7640) 352 

Issuance  of  subpcena  must  be  directed  by  district  attorney  (sec. 

7641) 353 

Certificate  of  attendance  not  to  be  made,  unless  subpoenaed  un- 
der such  direction  (sec.  7642) 353 

No  warrant  unless  so  certified  (sec,  7643) 353 

Attendance  before  grand  jury  for  one  day,  when  (sec.  7648) 353 

Number  allowed  before  justices  and  recorders  (sec.  7649) 353 

WRITS  OF  POSSESSION. 

To  put  State  in  possession  of  land  bought  in  for  inheritance  tax 

(sec.  14b)   105 

To  gain  possession  of  land  sold  for  taxes  (sec.  54d) 219 

Awarded  to  purchasers  of  land  at  tax  sales  (sec.  57a) 222 

Awarded  by  decrees  on  former  sales  (sec.  57b) 222 

But  not  to  be  issued  except  under  order  of  court  (sec.  57c) 222 

Provision  applicable  to  all  sales  made  and  to  be  made  (sec.  57d).  223 

Authority  vested  in  circuit  courts  to  order  (sec.  57e) 223 

To  be  ordered,  when  (sec.  62g) 227 

To  be  issued  to  purchaser  at  tax  sale  (sec.  64f) 230 

To  be  issued  upon  order  of  court,  when  (sec.  65) 232 

Notice  of  application  for  (sec.  65a) 232 

Notice  served  by  whom  and.  in  what  manner  (sec.  65b) 232 


YC  35610 


ivil44255 

A3 

130-7 


THE  UNIVERSITY  OF  CALIFORNIA  UBRARY 


